Versions of s. 88(1)(c.1)

I-3.3 — Income Tax Act · 4 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2017-12-14 to present available View Source

[Repealed, 2016, c. 12, s. 28]

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[Repealed, 2016, c. 12, s. 28]
2017-01-01 to 2017-12-14 View Source

~~for~~[Repealed, ~~the~~2016, ~~purpose~~c. of12, ~~determining~~s. ~~after the winding-up the amount to be included under subsection 14(1) in computing the parent’s income in respect of the business carried on by the subsidiary immediately before the winding-up~~28]

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[Repealed, 2016, c. 12, s. 28]
2013-06-26 to 2017-01-01 View Source

for the purpose of determining after the winding-up the amount to be included under ~~paragraph~~subsection ~~14(1)(b)~~14(1) in computing the parent’s income in respect of the business carried on by the subsidiary immediately before the winding-up, there shall be added to the amount otherwise determined for Q in the definition cumulative eligible capital in subsection 14(5) the amount, if any, determined for Q in that definition in respect of that business immediately before the disposition;winding-up

Full text

for the purpose of determining after the winding-up the amount to be included under subsection 14(1) in computing the parent’s income in respect of the business carried on by the subsidiary immediately before the winding-up
2004-08-31 to 2013-06-26 View Source

for the purpose of determining after the winding-up the amount to be included under paragraph 14(1)(b) in computing the parent’s income in respect of the business carried on by the subsidiary immediately before the winding-up, there shall be added to the amount otherwise determined for Q in the definition cumulative eligible capital in subsection 14(5) the amount, if any, determined for Q in that definition in respect of that business immediately before the disposition;