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← Historical versions

Versions of s. 95(2)(c)(iv)

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. 2018-12-13 to present available View Source
    the cost to the acquiring affiliate of the shares acquired from the disposing affiliate is deemed to be an amount equal to the disposing affiliate’s proceeds of disposition referred to in subparagraph (iii);
    Full text

    the cost to the acquiring affiliate of the shares acquired from the disposing affiliate is deemed to be an amount equal to the disposing affiliate’s proceeds of disposition referred to in subparagraph (iii);

  2. 2013-06-26 to 2018-12-13 View Source
    the cost to the acquiring affiliate of the shares acquired from the disposing affiliate shall beis deemed to be an amount equal to the disposing affiliate’s proceeds of disposition referred to in subparagraph 95(2)(c)(iii);(iii);
    Full text

    the cost to the acquiring affiliate of the shares acquired from the disposing affiliate is deemed to be an amount equal to the disposing affiliate’s proceeds of disposition referred to in subparagraph (iii);

  3. 2004-08-31 to 2013-06-26 View Source

    the cost to the acquiring affiliate of the shares acquired from the disposing affiliate shall be deemed to be an amount equal to the disposing affiliate’s proceeds of disposition referred to in subparagraph 95(2)(c)(iii);