Versions of s. 88(1)(e.8)(ii)

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

2017-12-14 to 2019-06-21 View Source

where the parent received an asset of the subsidiary on the winding-up before the current year and is not associated with any corporation in the current year, the parent’s taxable income for its immediately preceding taxation year (determined before taking into consideration the specified future tax consequences for that preceding year) is deemed to be the total of

Full text

where the parent received an asset of the subsidiary on the winding-up before the current year and is not associated with any corporation in the current year, the parent’s taxable income for its immediately preceding taxation year (determined before taking into consideration the specified future tax consequences for that preceding year) is deemed to be the total of
2004-08-31 to 2017-12-14 View Source

where the parent received an asset of the subsidiary on the winding-up before the current year and is not associated with any corporation in the current year, the parent’s taxable income for its immediately preceding taxation year (determined before taking into consideration the specified future tax consequences for that preceding year) is deemed to be the total of