Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 156(1.1)(a)(ii)(A)

E-15 — Excise 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. 2017-03-22 to present available View Source
    both holds qualifying voting control in respect of a corporation that is a member of a qualifying group of which the other person is a member and owns at least 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of a corporation that is a member of a qualifying group of which the other person is a member,corporation, or
    Full text

    both holds qualifying voting control in respect of a corporation that is a member of a qualifying group of which the other person is a member and owns at least 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the corporation, or

  2. 2007-06-22 to 2017-03-22 View Source
    owns at least 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of a corporation resident in Canada that is a member of a qualifying group of which the other person is a member, or
    Full text

    owns at least 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of a corporation that is a member of a qualifying group of which the other person is a member, or

  3. 2003-01-01 to 2007-06-22 View Source

    owns at least 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of a corporation resident in Canada that is a member of a qualifying group of which the other person is a member, or