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

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
    subject to the application of this subparagraph to the taxpayer after the particular time and before the end of that fiscal period, the obligation referred to in subparagraph (i) is deemed to have been issued by the member after the particular time, and
    Full text

    subject to the application of this subparagraph to the taxpayer after the particular time and before the end of that fiscal period, the obligation referred to in subparagraph (i) is deemed to have been issued by the member after the particular time, and

  2. 2013-12-12 to 2017-01-01 View Source
    subject to the application of this subparagraph to an acquisition of control of the corporationtaxpayer after the particular time and before the end of that fiscal period, the obligation referred to in subparagraph 80(15)(c)(i)(i) shall beis deemed to have been issued by the member after the particular time, and
    Full text

    subject to the application of this subparagraph to the taxpayer after the particular time and before the end of that fiscal period, the obligation referred to in subparagraph (i) is deemed to have been issued by the member after the particular time, and

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

    subject to the application of this subparagraph to an acquisition of control of the corporation after the particular time and before the end of that fiscal period, the obligation referred to in subparagraph 80(15)(c)(i) shall be deemed to have been issued by the member after the particular time, and