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Versions of s. 87(8.3)(a)

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
    the new foreign corporation is, at the time that is immediately after the foreign merger, a foreign affiliate of the taxpayer;
    Full text

    the new foreign corporation is, at the time that is immediately after the foreign merger, a foreign affiliate of the taxpayer;

  2. 2014-12-16 to 2019-01-01 View Source

    the new foreign corporation is, at the time that is immediately after the foreign merger, a foreign affiliate of the taxpayer;