Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 87(2)(j.9)

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 purpose of determining the amount deductible by the new corporation for any taxation year under section 125.3, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;
    Full text

    for the purpose of determining the amount deductible by the new corporation for any taxation year under section 125.3, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;

  2. 2013-06-26 to 2019-01-01 View Source
    for the purposespurpose of determining the amount deductible by the new corporation for any taxation year under section 125.2 or 125.3, the new corporation shall beis deemed to be the same corporation as, and a continuation of, each predecessor corporation;
    Full text

    for the purpose of determining the amount deductible by the new corporation for any taxation year under section 125.3, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation;

  3. 2004-08-31 to 2013-06-26 View Source

    for the purposes of determining the amount deductible by the new corporation for any taxation year under section 125.2 or 125.3, the new corporation shall be deemed to be the same corporation as, and a continuation of, each predecessor corporation;