← Historical versions

Versions of s. 87(2)(g.1)

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2019-01-01 to present available View Source
    for the purposes of sections 12.4 and 26, subsection 97(3) and section 256.1, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;
    Full text

    for the purposes of sections 12.4 and 26, subsection 97(3) and section 256.1, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;

  2. 2013-12-12 to 2019-01-01 View Source
    for the purposes of sections 12.4 and 2626, subsection 97(3) and subsectionsection 97(3),256.1, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;
    Full text

    for the purposes of sections 12.4 and 26, subsection 97(3) and section 256.1, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;

  3. 2012-12-14 to 2013-12-12 View Source
    for the purposes of sections 12.312.4 and 12.4,26 and subsection 20(26) and section 26,97(3), the new corporation shall beis deemed to be the same corporation as, and a continuation of, each predecessor corporation;
    Full text

    for the purposes of sections 12.4 and 26 and subsection 97(3), the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;

  4. 2004-08-31 to 2012-12-14 View Source

    for the purposes of sections 12.3 and 12.4, subsection 20(26) and section 26, the new corporation shall be deemed to be the same corporation as, and a continuation of, each predecessor corporation;