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← Historical versions

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

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
    each property of the new foreign corporation that was a property of a foreign affiliate predecessor immediately before the merger is deemed to have been
    Full text

    each property of the new foreign corporation that was a property of a foreign affiliate predecessor immediately before the merger is deemed to have been

  2. 2013-06-26 to 2018-12-13 View Source
    each capital property of the new foreign corporation that was a capital property of a predecessor foreign corporationaffiliate predecessor immediately before the merger shall beis deemed to have been disposed of by the predecessor foreign corporation immediately before the merger for proceeds of disposition equal to the cost amount of the property to the predecessor foreign corporation at that time, and
    Full text

    each property of the new foreign corporation that was a property of a foreign affiliate predecessor immediately before the merger is deemed to have been

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

    each capital property of the new foreign corporation that was a capital property of a predecessor foreign corporation immediately before the merger shall be deemed to have been disposed of by the predecessor foreign corporation immediately before the merger for proceeds of disposition equal to the cost amount of the property to the predecessor foreign corporation at that time, and