Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 80.04(4)(h)

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. 2014-12-16 to present available View Source
    if the transferee is a taxpayer that is subject to a loss restriction event after the time of issue and the transferee and the debtor were, if the transferee is a corporation, not related to each other — or, if the transferee is a trust, not affiliated with each other — immediately before the loss restriction event,
    Full text

    if the transferee is a taxpayer that is subject to a loss restriction event after the time of issue and the transferee and the debtor were, if the transferee is a corporation, not related to each other — or, if the transferee is a trust, not affiliated with each other — immediately before the loss restriction event,

  2. 2013-12-12 to 2014-12-16 View Source
    whereif the transferee is a corporationtaxpayer thethat controlis ofsubject which was acquired byto a personloss orrestriction group of personsevent after the time of issue and the transferee and the debtor werewere, if the transferee is a corporation, not related to each other — or, if the transferee is a trust, not affiliated with each other — immediately before thatthe acquisitionloss ofrestriction control,event,
    Full text

    if the transferee is a taxpayer that is subject to a loss restriction event after the time of issue and the transferee and the debtor were, if the transferee is a corporation, not related to each other — or, if the transferee is a trust, not affiliated with each other — immediately before the loss restriction event,

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

    where the transferee is a corporation the control of which was acquired by a person or group of persons after the time of issue and the transferee and the debtor were not related to each other immediately before that acquisition of control,