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Versions of s. 87(9)(c)(ii)

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
    in any case where the parent owned, immediately after the merger, all the issued shares of the capital stock of the new corporation, such portion of as is designated by the parent in respect of the shares of that particular class in its return of income under this Part for its taxation year in which the merger occurred, except that
    Full text

    in any case where the parent owned, immediately after the merger, all the issued shares of the capital stock of the new corporation, such portion of as is designated by the parent in respect of the shares of that particular class in its return of income under this Part for its taxation year in which the merger occurred, except that

  2. 2004-08-31 to 2019-01-01 View Source

    in any case where the parent owned, immediately after the merger, all the issued shares of the capital stock of the new corporation, such portion of as is designated by the parent in respect of the shares of that particular class in its return of income under this Part for its taxation year in which the merger occurred, except that