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

I-3.3 — Income Tax Act · 2 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 section 61.4, the description of F in subsection 79(3), the definition forgiven amount in subsection 80(1), subsection 80.03(7) and section 80.04, the new corporation shall be deemed to be the same corporation as, and a continuation of, each predecessor corporation;
    Full text

    for the purposes of section 61.4, the description of F in subsection 79(3), the definition forgiven amount in subsection 80(1), subsection 80.03(7) and section 80.04, the new corporation shall be deemed to be the same corporation as, and a continuation of, each predecessor corporation;

  2. 2004-08-31 to 2019-01-01 View Source

    for the purposes of section 61.4, the description of F in subsection 79(3), the definition forgiven amount in subsection 80(1), subsection 80.03(7) and section 80.04, the new corporation shall be deemed to be the same corporation as, and a continuation of, each predecessor corporation;