Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 88(1)(e.8)(i)(B)

I-3.3 — Income Tax Act · 2 versions

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

  1. 2017-12-14 to 2019-06-21 View Source
    the subsidiary’s taxable income for each of its taxation years that ends after the first time that the parent receives an asset of the subsidiary on the winding-up of the subsidiary is deemed to be nil, and
    Full text

    the subsidiary’s taxable income for each of its taxation years that ends after the first time that the parent receives an asset of the subsidiary on the winding-up of the subsidiary is deemed to be nil, and

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

    the subsidiary’s taxable income for each of its taxation years that ends after the first time that the parent receives an asset of the subsidiary on the winding-up of the subsidiary is deemed to be nil, and