Versions of s. 95(2)(v)(i)

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.

2018-12-13 to present available View Source

where shares of the capital stock of any corporation (referred to in this paragraph as the “issuing corporation”) are, at any time, owned by a corporation (referred to in this paragraph as the “holding corporation”) or are deemed under this paragraph to be, at any time, owned by a corporation (referred to in this paragraph as the “holding corporation”), those shares are deemed to be owned at that time by each shareholder of the holding corporation in a proportion equal to the proportion of those shares that is of

Full text

where shares of the capital stock of any corporation (referred to in this paragraph as the “issuing corporation”) are, at any time, owned by a corporation (referred to in this paragraph as the “holding corporation”) or are deemed under this paragraph to be, at any time, owned by a corporation (referred to in this paragraph as the “holding corporation”), those shares are deemed to be owned at that time by each shareholder of the holding corporation in a proportion equal to the proportion of those shares that is of
2009-03-12 to 2018-12-13 View Source

where shares of the capital stock of any corporation (referred to in this paragraph as the ~~issuing~~“issuing ~~corporation)~~corporation”) are, at any time, owned by a corporation (referred to in this paragraph as the ~~holding~~“holding ~~corporation)~~corporation”) or are deemed under this paragraph to be, at any time, owned by a corporation (referred to in this paragraph as the ~~holding~~“holding ~~corporation),~~corporation”), those shares are deemed to be owned at that time by each shareholder of the holding corporation in a proportion equal to the proportion of those shares that is of

Full text

where shares of the capital stock of any corporation (referred to in this paragraph as the “issuing corporation”) are, at any time, owned by a corporation (referred to in this paragraph as the “holding corporation”) or are deemed under this paragraph to be, at any time, owned by a corporation (referred to in this paragraph as the “holding corporation”), those shares are deemed to be owned at that time by each shareholder of the holding corporation in a proportion equal to the proportion of those shares that is of
2007-12-14 to 2009-03-12 View Source

where shares of the capital stock of any corporation (referred to in this paragraph as the issuing corporation) are, at any time, owned by a corporation (referred to in this paragraph as the holding corporation) or are deemed under this paragraph to be, at any time, owned by a corporation (referred to in this paragraph as the holding corporation), those shares are deemed to be owned at that time by each shareholder of the holding corporation in a proportion equal to the proportion of those shares that is of