Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 95(2)(e.1)(ii)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 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 other affiliate shall, with respect to any disposition by it of capital property to which subparagraph 95(2)(e.1)(i) applied, be deemed to be the same corporation as, and a continuation of, the disposing affiliate, and