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Versions of s. 87(8.3)(c)

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
    the foreignrelevant mergerdisposition is part ofto a transactionperson or eventpartnership or(referred ato seriesin ofthis transactionssubsection orand eventssubsection that(8.31) includes a disposition of shares ofas the capital“acquirer”) stock of the new foreign corporation, or property substituted for the shares, tothat
    Full text

    the relevant disposition is to a person or partnership (referred to in this subsection and subsection (8.31) as the “acquirer”) that

  2. 2019-01-01 to 2026-03-26 View Source
    the foreign merger is part of a transaction or event or a series of transactions or events that includes a disposition of shares of the capital stock of the new foreign corporation, or property substituted for the shares, to
    Full text

    the foreign merger is part of a transaction or event or a series of transactions or events that includes a disposition of shares of the capital stock of the new foreign corporation, or property substituted for the shares, to

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

    the foreign merger is part of a transaction or event or a series of transactions or events that includes a disposition of shares of the capital stock of the new foreign corporation, or property substituted for the shares, to