Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

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
    if the transferor is a corporation,
    Full text

    if the transferor is a corporation,

  2. 2013-06-26 to 2017-12-14 View Source
    at which the winding-up of the transferor begins (other than a winding-up to which subsection 88(1) applies), whereif the transferor is a corporation,
    Full text

    if the transferor is a corporation,

  3. 2004-08-31 to 2013-06-26 View Source

    at which the winding-up of the transferor begins (other than a winding-up to which subsection 88(1) applies), where the transferor is a corporation,