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Versions of s. 95(2)(k)(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
    in the taxation year of the affiliate or the fiscal period of the partnership that includes the day that is immediately before the beginning of the specified taxation year,
    Full text

    in the taxation year of the affiliate or the fiscal period of the partnership that includes the day that is immediately before the beginning of the specified taxation year,

  2. 2013-06-26 to 2018-12-13 View Source
    is deemed by paragraph 95(2)(a.1), 95(2)(a.2), 95(2)(a.3) or 95(2)(a.4) to carry on a separate business, other than an active business, and, in the preceding taxation year,year that paragraph did not apply to deemof the affiliate toor bethe carryingfiscal onperiod of the partnership that separateincludes business,the day that is immediately before the beginning of the specified taxation year,
    Full text

    in the taxation year of the affiliate or the fiscal period of the partnership that includes the day that is immediately before the beginning of the specified taxation year,

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

    is deemed by paragraph 95(2)(a.1), 95(2)(a.2), 95(2)(a.3) or 95(2)(a.4) to carry on a separate business, other than an active business, and, in the preceding taxation year, that paragraph did not apply to deem the affiliate to be carrying on that separate business,