Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 56.4(1), definition “eligible interest”, para (c)

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
    a share of the capital stock of a corporation 90% or more of the fair market value of which is attributable to eligible interests in one other corporation. (participation admissible)
    Full text

    a share of the capital stock of a corporation 90% or more of the fair market value of which is attributable to eligible interests in one other corporation. (participation admissible)

  2. 2017-01-01 to 2017-12-14 View Source
    a share of the capital stock of a corporation 90% or more of the fair market value of which is attributable to eligible interests in one other corporation. (participation admissible)
    Full text

    a share of the capital stock of a corporation 90% or more of the fair market value of which is attributable to eligible interests in one other corporation. (participation admissible)

  3. 2013-06-26 to 2017-01-01 View Source

    a share of the capital stock of a corporation 90% or more of the fair market value of which is attributable to eligible interests in one other corporation.