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Versions of s. 88(1)(c.2)(i)

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. 2017-12-14 to present available View Source
    specified person, at any time, means
    Full text

    specified person, at any time, means

  2. 2013-12-12 to 2017-12-14 View Source
    specified personperson, at any timetime, means the parent and each person that would, if this Act were read without reference to paragraph 251(5)(b), be related to the parent at that time and, for this purpose, a person shall be deemed not to be related to the parent where it can reasonably be considered that one of the main purposes of one or more transactions or events was to cause the person to be related to the parent so as to prevent a property that was distributed to the parent on the winding-up from being an ineligible property for the purpose of paragraph 88(1)(c),
    Full text

    specified person, at any time, means

  3. 2004-08-31 to 2013-12-12 View Source

    specified person at any time means the parent and each person that would, if this Act were read without reference to paragraph 251(5)(b), be related to the parent at that time and, for this purpose, a person shall be deemed not to be related to the parent where it can reasonably be considered that one of the main purposes of one or more transactions or events was to cause the person to be related to the parent so as to prevent a property that was distributed to the parent on the winding-up from being an ineligible property for the purpose of paragraph 88(1)(c),