Hyperlawhypertext legal database Income Tax Act

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Versions of s. 80(15)(c)(iv)

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. 2017-01-01 to present available View Source
    if the member is a taxpayer that was subject to a loss restriction event at a particular time that is before the end of that fiscal period and before the taxpayer became a member of the partnership, and the partnership obligation was issued before the particular time,
    Full text

    if the member is a taxpayer that was subject to a loss restriction event at a particular time that is before the end of that fiscal period and before the taxpayer became a member of the partnership, and the partnership obligation was issued before the particular time,

  2. 2013-12-12 to 2017-01-01 View Source
    whereif the member is a corporationtaxpayer the control of whichthat was acquiredsubject to a loss restriction event at a particular time that is before the end of that fiscal period and before the corporationtaxpayer became a member of the partnershippartnership, and the partnership obligation was issued before the particular time,
    Full text

    if the member is a taxpayer that was subject to a loss restriction event at a particular time that is before the end of that fiscal period and before the taxpayer became a member of the partnership, and the partnership obligation was issued before the particular time,

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

    where the member is a corporation the control of which was acquired at a particular time that is before the end of that fiscal period and before the corporation became a member of the partnership and the partnership obligation was issued before the particular time,