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Versions of s. 94(1), definition “closely held corporation”, para (a)

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. 2017-12-14 to present available View Source
    there is at least one class of shares of its capital stock that includes shares prescribed for the purpose of paragraph 110(1)(d);
    Full text

    there is at least one class of shares of its capital stock that includes shares prescribed for the purpose of paragraph 110(1)(d);

  2. 2013-06-26 to 2017-12-14 View Source

    there is at least one class of shares of its capital stock that includes shares prescribed for the purpose of paragraph 110(1)(d);