Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 94(15)(a)(i)

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
    is at any time a shareholder of a corporation is to cause the condition in paragraph (b) of the definition closely held corporation in subsection (1) to be satisfied in respect of the corporation, the condition is deemed not to have been satisfied at that time in respect of the corporation,
    Full text

    is at any time a shareholder of a corporation is to cause the condition in paragraph (b) of the definition closely held corporation in subsection (1) to be satisfied in respect of the corporation, the condition is deemed not to have been satisfied at that time in respect of the corporation,

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

    is at any time a shareholder of a corporation is to cause the condition in paragraph (b) of the definition closely held corporation in subsection (1) to be satisfied in respect of the corporation, the condition is deemed not to have been satisfied at that time in respect of the corporation,