Versions of s. 44.1(1), definition “eligible small business corporation”

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

2013-06-26 to 2026-03-26 View Source

eligible small business corporation at any time means, subject to subsection (10), a corporation that, at that time, is a Canadian-controlled private corporation all or substantially all of the fair market value of the assets of which at that time is attributable to assets of the corporation that are

Full text

eligible small business corporation at any time means, subject to subsection (10), a corporation that, at that time, is a Canadian-controlled private corporation all or substantially all of the fair market value of the assets of which at that time is attributable to assets of the corporation that are
2004-08-31 to 2013-06-26 View Source

eligible small business corporation at any time means, subject to subsection (10), a corporation that, at that time, is a Canadian-controlled private corporation all or substantially all of the fair market value of the assets of which at that time is attributable to assets of the corporation that are