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Versions of s. 88(3)(b)(iii)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2013-06-26 View Source

    the total of all debts owing by the disposing affiliate, and of all amounts of other obligations of the disposing affiliate to pay amounts, otherwise than as or on account of a dividend owing by the disposing affiliate to the taxpayer or to persons with whom the taxpayer was not dealing at arm’s length, that were outstanding immediately before the dissolution and that were assumed or cancelled by the taxpayer on the dissolution.