Versions of s. 126(7), definition “foreign oil and gas business”

I-3.3 — Income 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.

2018-01-01 to present available View Source

foreign oil and gas business of a taxpayer means a business, carried on by the taxpayer in a taxing country, the principal activity of which is the extraction from natural accumulations, or from oil or gas wells, of petroleum, natural gas or related hydrocarbons; (entreprise pétrolière et gazière à l’étranger)

Full text

foreign oil and gas business of a taxpayer means a business, carried on by the taxpayer in a taxing country, the principal activity of which is the extraction from natural accumulations, or from oil or gas wells, of petroleum, natural gas or related hydrocarbons; (entreprise pétrolière et gazière à l’étranger)
2017-01-01 to 2018-01-01 View Source

foreign oil and gas business of a taxpayer means a business, carried on by the taxpayer in a taxing country, the principal activity of which is the extraction from natural accumulations, or from oil or gas wells, of petroleum, natural gas or related hydrocarbons; (entreprise pétrolière et gazière à l’étranger)

Full text

foreign oil and gas business of a taxpayer means a business, carried on by the taxpayer in a taxing country, the principal activity of which is the extraction from natural accumulations, or from oil or gas wells, of petroleum, natural gas or related hydrocarbons; (entreprise pétrolière et gazière à l’étranger)
2004-08-31 to 2017-01-01 View Source

foreign oil and gas business of a taxpayer means a business, carried on by the taxpayer in a taxing country, the principal activity of which is the extraction from natural accumulations, or from oil or gas wells, of petroleum, natural gas or related hydrocarbons;