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Versions of s. 95(2)(d.1)

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
    if there has been a foreign merger of two or more predecessor foreign corporations to form a new foreign corporation that is, immediately after the merger, a foreign affiliate of a taxpayer and one or more of the predecessor foreign corporations (each being referred to in this paragraph as a “foreign affiliate predecessor”) was, immediately before the merger, a foreign affiliate of the taxpayer,
    Full text

    if there has been a foreign merger of two or more predecessor foreign corporations to form a new foreign corporation that is, immediately after the merger, a foreign affiliate of a taxpayer and one or more of the predecessor foreign corporations (each being referred to in this paragraph as a “foreign affiliate predecessor”) was, immediately before the merger, a foreign affiliate of the taxpayer,

  2. 2013-06-26 to 2018-12-13 View Source
    whereif there has been a foreign merger of two or more predecessor foreign corporations, in respect of each of which a taxpayer’s surplus entitlement percentage was not less than 90% immediately before the merger,corporations to form a new foreign corporation inthat respect of which the taxpayer’s surplus entitlement percentageis, immediately after the merger was not less than 90%, other thanmerger, a foreign merger where, under the income tax lawaffiliate of thea countrytaxpayer inand whichone or more of the predecessor foreign corporations were(each residentbeing referred to in this paragraph as a “foreign affiliate predecessor”) was, immediately before the merger, a gain or loss was recognized in respect of any capital property of a predecessor foreign corporation that became capital propertyaffiliate of the new foreign corporation in the course of the merger,taxpayer,
    Full text

    if there has been a foreign merger of two or more predecessor foreign corporations to form a new foreign corporation that is, immediately after the merger, a foreign affiliate of a taxpayer and one or more of the predecessor foreign corporations (each being referred to in this paragraph as a “foreign affiliate predecessor”) was, immediately before the merger, a foreign affiliate of the taxpayer,

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

    where there has been a foreign merger of two or more predecessor foreign corporations, in respect of each of which a taxpayer’s surplus entitlement percentage was not less than 90% immediately before the merger, to form a new foreign corporation in respect of which the taxpayer’s surplus entitlement percentage immediately after the merger was not less than 90%, other than a foreign merger where, under the income tax law of the country in which the predecessor foreign corporations were resident immediately before the merger, a gain or loss was recognized in respect of any capital property of a predecessor foreign corporation that became capital property of the new foreign corporation in the course of the merger,