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Versions of s. 125.5(1), definition “canadian labour expenditure”, para (b)(i)

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. 2004-08-31 to present available View Source

    an individual resident in Canada at the time the amount is paid and who is not an employee of the corporation, to the extent that the amount paid