Tax wiki
s. 204.87
PART X.3 — Labour-sponsored Venture Capital Corporations
Provisions applicable to Part
Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31
Current text
Subsection 150(3), sections 152 and 158, subsections 161(1) and 161(11), sections 162 to 164 and 165 to 167, Division J of Part I and section 227.1 apply to this Part, with such modifications as the circumstances require.
Source: Justice Laws Website. Not an official version.
Historic text
This section has not been amended since the start of the point-in-time record on 31 August 2004.
Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 204.87 links to the one before it.
Enacting and amending legislation
- 1994, c. 7, Sch. II, s. 164
Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.
Cross-references
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 204.87.