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Versions of s. 66(11.5)

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
    For the purposes of subsection (11.4), if the taxpayer referred to in that subsection was formed or created in the 12-month period referred to in that subsection, the taxpayer is deemed to have been, throughout the period that began immediately before the 12-month period and ended immediately after it was formed or created,
    Full text

    For the purposes of subsection (11.4), if the taxpayer referred to in that subsection was formed or created in the 12-month period referred to in that subsection, the taxpayer is deemed to have been, throughout the period that began immediately before the 12-month period and ended immediately after it was formed or created,

  2. 2013-12-12 to 2017-12-14 View Source
    For the purposepurposes of subsection 66(11.4),(11.4), whereif the corporationtaxpayer referred to in that subsection was incorporatedformed or otherwise formedcreated in the 12-month period referred to in that subsection, the corporationtaxpayer is deemed to have been, throughout the period that began immediately before the 12-month period and ended immediately after it was incorporatedformed or otherwise formed,created,
    Full text

    For the purposes of subsection (11.4), if the taxpayer referred to in that subsection was formed or created in the 12-month period referred to in that subsection, the taxpayer is deemed to have been, throughout the period that began immediately before the 12-month period and ended immediately after it was formed or created,

  3. 2004-08-31 to 2013-12-12 View Source

    For the purpose of subsection 66(11.4), where the corporation referred to in that subsection was incorporated or otherwise formed in the 12-month period referred to in that subsection, the corporation is deemed to have been, throughout the period that began immediately before the 12-month period and ended immediately after it was incorporated or otherwise formed,