Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 115.2(1), definition “canadian investor”

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2013-06-26 to present available View Source
    Canadian investor, at any time in respect of a non-resident person, means a person that the non-resident person knows, or ought to know after reasonable inquiry, is at that time resident in Canada. (investisseur canadien)
    Full text

    Canadian investor, at any time in respect of a non-resident person, means a person that the non-resident person knows, or ought to know after reasonable inquiry, is at that time resident in Canada. (investisseur canadien)

  2. 2004-08-31 to 2013-06-26 View Source

    Canadian investor, at any time in respect of a non-resident person, means a person that the non-resident person knows, or ought to know after reasonable inquiry, is at that time resident in Canada.