Hyperlawhypertext legal database Income Tax Act

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

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
    subparagraph (b)(ii) of the definition relevant loss balance in subsection (1), paragraph (f) of the definition successor pool in that subsection and paragraph (b) of the definition unrecognized loss in that subsection do not apply in respect of the loss restriction event, and
    Full text

    subparagraph (b)(ii) of the definition relevant loss balance in subsection (1), paragraph (f) of the definition successor pool in that subsection and paragraph (b) of the definition unrecognized loss in that subsection do not apply in respect of the loss restriction event, and

  2. 2013-12-12 to 2017-01-01 View Source
    paragraphsubparagraph (e)(b)(ii) of the definition relevant loss balance in subsection 80(1),(1), paragraph (f) of the definition successor pool in that subsection and paragraph (b) of the definition unrecognized loss in that subsection do not apply in respect of thatthe acquisitionloss ofrestriction control,event, and
    Full text

    subparagraph (b)(ii) of the definition relevant loss balance in subsection (1), paragraph (f) of the definition successor pool in that subsection and paragraph (b) of the definition unrecognized loss in that subsection do not apply in respect of the loss restriction event, and

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

    paragraph (e) of the definition relevant loss balance in subsection 80(1), paragraph (f) of the definition successor pool in that subsection and paragraph (b) of the definition unrecognized loss in that subsection do not apply in respect of that acquisition of control, and