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Versions of s. 95(2)(d.1)(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. 2018-12-13 to present available View Source
    the new foreign corporation is deemed to be the same corporation as, and a continuation of, each foreign affiliate predecessor for the purposes of applying
    Full text

    the new foreign corporation is deemed to be the same corporation as, and a continuation of, each foreign affiliate predecessor for the purposes of applying

  2. 2013-06-26 to 2018-12-13 View Source
    for the purposes of this subsection and the definition foreign accrual property income in subsection 95(1), the new foreign corporation shall, with respect to any disposition by it of any capital property to which subparagraph 95(2)(d.1)(i) applied, beis deemed to be the same corporation as, and a continuation of, theeach foreign affiliate predecessor foreign corporation that ownedfor the propertypurposes immediatelyof before the merger,applying
    Full text

    the new foreign corporation is deemed to be the same corporation as, and a continuation of, each foreign affiliate predecessor for the purposes of applying

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

    for the purposes of this subsection and the definition foreign accrual property income in subsection 95(1), the new foreign corporation shall, with respect to any disposition by it of any capital property to which subparagraph 95(2)(d.1)(i) applied, be deemed to be the same corporation as, and a continuation of, the predecessor foreign corporation that owned the property immediately before the merger,