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Versions of s. 87(4.4)(c)(i)

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
    a share (in this subsection referred to as the “old share”) of the predecessor corporation that was a flow-through share (other than a right to acquire a share) was issued to the person before the amalgamation, or
    Full text

    a share (in this subsection referred to as the “old share”) of the predecessor corporation that was a flow-through share (other than a right to acquire a share) was issued to the person before the amalgamation, or

  2. 2013-06-26 to 2019-01-01 View Source
    a share (in this subsection referred to as the “old share”) of the predecessor corporation that was a flow-through share (in(other thisthan subsectiona having the meaning that would be assigned by subsection 66(15) if the definition flow-through share in that subsection were read without referenceright to theacquire portiona after paragraph (b) of that definition)share) was issued to the person before the amalgamation, or
    Full text

    a share (in this subsection referred to as the “old share”) of the predecessor corporation that was a flow-through share (other than a right to acquire a share) was issued to the person before the amalgamation, or

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

    that was a flow-through share (in this subsection having the meaning that would be assigned by subsection 66(15) if the definition flow-through share in that subsection were read without reference to the portion after paragraph (b) of that definition) was issued to the person before the amalgamation, or