← Historical versions

Versions of s. 261(19)(c)

I-3.3 — Income Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-14 to present available View Source
    the new corporation is deemed to have as its tax reporting currency at the merger transfer time its tax reporting currency at the particular time.
    Full text

    the new corporation is deemed to have as its tax reporting currency at the merger transfer time its tax reporting currency at the particular time.

  2. 2009-03-12 to 2017-12-14 View Source

    the new corporation is deemed to have as its tax reporting currency at the merger transfer time its tax reporting currency at the particular time.