Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 88(1)(g)(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
    for the purposes of paragraphs 12(1)(d), (e), (e.1), (i) and (s), subsection 12.5(8), paragraphs 20(1)(l), (l.1), (p) and (jj) and 20(7)(c), subsections 20(22) and 20.4(4), sections 138, 138.1, 140, 142 and 148 and Part XII.3, the parent is deemed to be the same corporation as, and a continuation of, the subsidiary, and
    Full text

    for the purposes of paragraphs 12(1)(d), (e), (e.1), (i) and (s), subsection 12.5(8), paragraphs 20(1)(l), (l.1), (p) and (jj) and 20(7)(c), subsections 20(22) and 20.4(4), sections 138, 138.1, 140, 142 and 148 and Part XII.3, the parent is deemed to be the same corporation as, and a continuation of, the subsidiary, and

  2. 2009-03-12 to 2017-12-14 View Source
    for the purposes of paragraphs 12(1)(d), 12(1)(e),(e), 12(1)(e.1),(e.1), 12(1)(i)(i) and 12(1)(s)(s), subsection 12.5(8), paragraphs 20(1)(l), (l.1), (p) and 20(1)(l), 20(1)(l.1), 20(1)(p) and 20(1)(jj)(jj) and 20(7)(c), subsectionsubsections 20(22),20(22) and 20.4(4), sections 138, 138.1, 140, 142 and 148 and Part XII.3, the parent is deemed to be the same corporation as, and a continuation of, the subsidiary, and
    Full text

    for the purposes of paragraphs 12(1)(d), (e), (e.1), (i) and (s), subsection 12.5(8), paragraphs 20(1)(l), (l.1), (p) and (jj) and 20(7)(c), subsections 20(22) and 20.4(4), sections 138, 138.1, 140, 142 and 148 and Part XII.3, the parent is deemed to be the same corporation as, and a continuation of, the subsidiary, and

  3. 2004-08-31 to 2009-03-12 View Source

    for the purposes of paragraphs 12(1)(d), 12(1)(e), 12(1)(e.1), 12(1)(i) and 12(1)(s) and 20(1)(l), 20(1)(l.1), 20(1)(p) and 20(1)(jj) and 20(7)(c), subsection 20(22), sections 138, 138.1, 140, 142 and 148 and Part XII.3, the parent is deemed to be the same corporation as, and a continuation of, the subsidiary, and