Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 88(1)(c.5)(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. 2017-12-14 to present available View Source
    having a fair market value of 90% or more of the fair market value of all the issued shares of the capital stock of the corporation;
    Full text

    having a fair market value of 90% or more of the fair market value of all the issued shares of the capital stock of the corporation;

  2. 2004-08-31 to 2017-12-14 View Source

    having a fair market value of 90% or more of the fair market value of all the issued shares of the capital stock of the corporation;