Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 131(8.3)(b)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2026-03-26 to present available View Source

    the aggregate fair market value of the shares of the capital stock of the corporation owned by specified persons does not exceed $5,000,000.