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← Historical versions

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

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. 2026-03-26 to present available View Source
    immediately before and after the share was issued, the total carrying value of the assets of the corporation and corporations related to it did not exceed $50,000,000.$100,000,000. (action déterminée de petite entreprise)
    Full text

    immediately before and after the share was issued, the total carrying value of the assets of the corporation and corporations related to it did not exceed $100,000,000. (action déterminée de petite entreprise)

  2. 2013-06-26 to 2026-03-26 View Source
    immediately before and after the share was issued, the total carrying value of the assets of the corporation and corporations related to it did not exceed $50,000,000. (action déterminée de petite entreprise)
    Full text

    immediately before and after the share was issued, the total carrying value of the assets of the corporation and corporations related to it did not exceed $50,000,000. (action déterminée de petite entreprise)

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

    immediately before and after the share was issued, the total carrying value of the assets of the corporation and corporations related to it did not exceed $50,000,000.