Versions of s. 74.4(2)(a)

I-3.3 — Income Tax Act · 2 versions · View current text

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

2007-02-21 to present available View Source

the person is a designated person in respect of the individual and would have been a specified shareholder of the corporation if the definition specified shareholder in subsection 248(1) were read without reference to paragraphs (a) and (d) of that definition and if the reference therein to “any other corporation that is related to the corporation” were read as a reference to “any other corporation (other than a small business corporation) that is related to the corporation”,

Full text

the person is a designated person in respect of the individual and would have been a specified shareholder of the corporation if the definition specified shareholder in subsection 248(1) were read without reference to paragraphs (a) and (d) of that definition and if the reference therein to “any other corporation that is related to the corporation” were read as a reference to “any other corporation (other than a small business corporation) that is related to the corporation”,
2004-08-31 to 2007-02-21 View Source

the person is a designated person in respect of the individual and would have been a specified shareholder of the corporation if the definition specified shareholder in subsection 248(1) were read without reference to paragraphs (a) and (d) of that definition and if the reference therein to “any other corporation that is related to the corporation” were read as a reference to “any other corporation (other than a small business corporation) that is related to the corporation”,