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Versions of s. 87(2)(j.3)

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. 2019-01-01 to present available View Source
    for the purposes of paragraphs 12(1)(n.1) to (n.3) and 20(1)(r), (s), (oo) and (pp), section 32.1, paragraph 104(13)(b), subsections 144.1(4) to (7) and Part X1.3, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;
    Full text

    for the purposes of paragraphs 12(1)(n.1) to (n.3) and 20(1)(r), (s), (oo) and (pp), section 32.1, paragraph 104(13)(b), subsections 144.1(4) to (7) and Part X1.3, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;

  2. 2010-12-15 to 2019-01-01 View Source
    for the purposes of paragraphs 12(1)(n.1),12(1)(n.1) 12(1)(n.2)to and 12(1)(n.3)(n.3) and 20(1)(r), 20(1)(oo)(s), (oo) and 20(1)(pp),(pp), section 32.1, paragraph 104(13)(b)104(13)(b), subsections 144.1(4) to (7) and Part XI.3,X1.3, 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 paragraphs 12(1)(n.1) to (n.3) and 20(1)(r), (s), (oo) and (pp), section 32.1, paragraph 104(13)(b), subsections 144.1(4) to (7) and Part X1.3, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;

  3. 2004-08-31 to 2010-12-15 View Source

    for the purposes of paragraphs 12(1)(n.1), 12(1)(n.2) and 12(1)(n.3) and 20(1)(r), 20(1)(oo) and 20(1)(pp), section 32.1, paragraph 104(13)(b) and Part XI.3, the new corporation shall be deemed to be the same corporation as, and a continuation of, each predecessor corporation;