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← Historical versions

Versions of s. 93.1(4)(a)(ii)

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. 2018-12-13 to present available View Source
    all the membership interests in the partnership are deemed to be, at that time, equity interests in the corporation held by the member affiliates; and
    Full text

    all the membership interests in the partnership are deemed to be, at that time, equity interests in the corporation held by the member affiliates; and

  2. 2014-12-16 to 2018-12-13 View Source

    all the membership interests in the partnership are deemed to be, at that time, equity interests in the corporation held by the member affiliates; and