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Versions of s. 88(1)(e.2)(iv)

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
    “its first taxation year” were read as “its taxation year during which it received the assets of the subsidiary on the winding-up”,
    Full text

    “its first taxation year” were read as “its taxation year during which it received the assets of the subsidiary on the winding-up”,

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

    “its first taxation year” were read as “its taxation year during which it received the assets of the subsidiary on the winding-up”,