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Versions of s. 87(8.3)(b)

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. 2026-03-26 to present available View Source
    sharesthe foreign merger is part of thea capitaltransaction stockor event or a series of thetransactions newor foreign corporation are, atevents that time,includes excludeda disposition (referred to in paragraph (c) as the “relevant disposition”) of a property (asthat defined in subsection 95(1)) of another foreign affiliate of the taxpayer; andis
    Full text

    the foreign merger is part of a transaction or event or a series of transactions or events that includes a disposition (referred to in paragraph (c) as the “relevant disposition”) of a property that is

  2. 2019-01-01 to 2026-03-26 View Source
    shares of the capital stock of the new foreign corporation are, at that time, excluded property (as defined in subsection 95(1)) of another foreign affiliate of the taxpayer; and
    Full text

    shares of the capital stock of the new foreign corporation are, at that time, excluded property (as defined in subsection 95(1)) of another foreign affiliate of the taxpayer; and

  3. 2014-12-16 to 2019-01-01 View Source

    shares of the capital stock of the new foreign corporation are, at that time, excluded property (as defined in subsection 95(1)) of another foreign affiliate of the taxpayer; and