Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 95(2)(g)(ii)

I-3.3 — Income Tax Act · 5 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 redemption, acquisition or cancellation of, or a qualifying return of capital (within the meaning assigned by subsection 90(3)) in respect of, a share of the capital stock of a qualified foreign affiliate by the qualified foreign affiliate, or
    Full text

    the redemption, acquisition or cancellation of, or a qualifying return of capital (within the meaning assigned by subsection 90(3)) in respect of, a share of the capital stock of a qualified foreign affiliate by the qualified foreign affiliate, or

  2. 2013-06-26 to 2018-12-13 View Source
    the redemption, cancellationacquisition or acquisitioncancellation of, or a qualifying return of capital (within the meaning assigned by subsection 90(3)) in respect of, a share of the capital stock of, or the reduction of the capital of, the particular affiliate or a qualified foreign affiliate (whichby particular affiliate or whichthe qualified foreign affiliate is referred to in this subparagraph as the “issuing corporation”) by the issuing corporation,affiliate, or
    Full text

    the redemption, acquisition or cancellation of, or a qualifying return of capital (within the meaning assigned by subsection 90(3)) in respect of, a share of the capital stock of a qualified foreign affiliate by the qualified foreign affiliate, or

  3. 2009-03-12 to 2013-06-26 View Source
    the redemption, cancellation or acquisition of a share of the capital stock of, or the reduction of the capital of, the particular affiliate or a qualified foreign affiliate (which particular affiliate or which qualified foreign affiliate is referred to in this subparagraph as the issuing“issuing corporation)corporation”) by the issuing corporation, or
    Full text

    the redemption, cancellation or acquisition of a share of the capital stock of, or the reduction of the capital of, the particular affiliate or a qualified foreign affiliate (which particular affiliate or which qualified foreign affiliate is referred to in this subparagraph as the “issuing corporation”) by the issuing corporation, or

  4. 2007-12-14 to 2009-03-12 View Source
    the redemption, cancellation or acquisition of a share of the capital stock of, or the reduction of the capital of, the particular affiliate or anothera qualified foreign affiliate of(which particular affiliate or which qualified foreign affiliate is referred to in this subparagraph as the taxpayerissuing incorporation) respect of whichby the taxpayerissuing has a qualifying interest throughout the year,corporation, or
    Full text

    the redemption, cancellation or acquisition of a share of the capital stock of, or the reduction of the capital of, the particular affiliate or a qualified foreign affiliate (which particular affiliate or which qualified foreign affiliate is referred to in this subparagraph as the issuing corporation) by the issuing corporation, or

  5. 2004-08-31 to 2007-12-14 View Source

    the redemption, cancellation or acquisition of a share of the capital stock of, or the reduction of the capital of, the particular affiliate or another foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest throughout the year, or