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

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
    that have a fair market value of 10% or more of the fair market value of all of the issued and outstanding shares of the corporation. (société à peu d’actionnaires)
    Full text

    that have a fair market value of 10% or more of the fair market value of all of the issued and outstanding shares of the corporation. (société à peu d’actionnaires)

  2. 2016-06-22 to 2017-12-14 View Source
    that have a fair market value of 10% or more of the fair market value of all of the issued and outstanding shares of the corporation. (société à peu d’actionnaires)
    Full text

    that have a fair market value of 10% or more of the fair market value of all of the issued and outstanding shares of the corporation. (société à peu d’actionnaires)

  3. 2013-06-26 to 2016-06-22 View Source

    that have a fair market value of 10% or more of the fair market value of all of the issued and outstanding shares of the corporation.