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Versions of s. 55(5)(d)(ii)

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. 2016-06-22 to present available View Source
    the fair market value at that time of all the issued and outstanding shares of the capital stock of the affiliate;
    Full text

    the fair market value at that time of all the issued and outstanding shares of the capital stock of the affiliate;

  2. 2013-06-26 to 2016-06-22 View Source
    hadthe disposedfair market value at that time of all the issued and outstanding shares of the sharescapital referred to in subparagraph 55(5)(d)(i) for proceedsstock of dispositionthe equal to their fair market value at that time, andaffiliate;
    Full text

    the fair market value at that time of all the issued and outstanding shares of the capital stock of the affiliate;

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

    had disposed at that time of all of the shares referred to in subparagraph 55(5)(d)(i) for proceeds of disposition equal to their fair market value at that time, and