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← Historical versions

Versions of s. 87(2)(o)

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 subsection 49(2),
    Full text

    for the purpose of subsection 49(2),

  2. 2013-06-26 to 2019-01-01 View Source
    for the purpose of subsection 49(2), any option granted by a predecessor corporation that expires after the amalgamation shall be deemed to have been granted by the new corporation, and any proceeds received by the predecessor corporation for the granting of the option shall be deemed to have been received by the new corporation therefor;
    Full text

    for the purpose of subsection 49(2),

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

    for the purpose of subsection 49(2), any option granted by a predecessor corporation that expires after the amalgamation shall be deemed to have been granted by the new corporation, and any proceeds received by the predecessor corporation for the granting of the option shall be deemed to have been received by the new corporation therefor;