Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 40(3.4)(b)(iii)

I-3.3 — Income Tax Act · 3 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
    that is immediately before the transferor is subject to a loss restriction event,
    Full text

    that is immediately before the transferor is subject to a loss restriction event,

  2. 2013-12-12 to 2017-12-14 View Source
    that is immediately before control of the transferor is acquiredsubject byto a personloss orrestriction group of persons, where the transferor is a corporation,event,
    Full text

    that is immediately before the transferor is subject to a loss restriction event,

  3. 2004-08-31 to 2013-12-12 View Source

    that is immediately before control of the transferor is acquired by a person or group of persons, where the transferor is a corporation,