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Versions of s. 95(2)(e.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
    [Repealed, 2013, c. 34, s. 70]
    Full text

    [Repealed, 2013, c. 34, s. 70]

  2. 2013-06-26 to 2018-12-13 View Source
    where[Repealed, there2013, hasc. been34, as. liquidation and a dissolution of a foreign affiliate (in this paragraph referred to as the “disposing affiliate”) of a taxpayer in respect of which, immediately before the liquidation, the taxpayer’s surplus entitlement percentage was not less than 90%, other than a liquidation and a dissolution where, under the income tax law of the country in which the disposing affiliate was resident immediately before the liquidation, a gain or loss was recognized by the disposing affiliate in respect of any capital property distributed by it in the course of the liquidation to another foreign affiliate of the taxpayer resident in that country, the following rules apply:70]
    Full text

    [Repealed, 2013, c. 34, s. 70]

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

    where there has been a liquidation and a dissolution of a foreign affiliate (in this paragraph referred to as the “disposing affiliate”) of a taxpayer in respect of which, immediately before the liquidation, the taxpayer’s surplus entitlement percentage was not less than 90%, other than a liquidation and a dissolution where, under the income tax law of the country in which the disposing affiliate was resident immediately before the liquidation, a gain or loss was recognized by the disposing affiliate in respect of any capital property distributed by it in the course of the liquidation to another foreign affiliate of the taxpayer resident in that country, the following rules apply: