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← Historical versions

Versions of s. 128.1(1)(d)(i)

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.

  1. 2018-12-13 to present available View Source
    the affiliate is deemed to have been a controlled foreign affiliate of the other taxpayer immediately before the particular time, and
    Full text

    the affiliate is deemed to have been a controlled foreign affiliate of the other taxpayer immediately before the particular time, and

  2. 2013-06-26 to 2018-12-13 View Source
    the affiliate shall beis deemed to have been a controlled foreign affiliate (within the meaning assigned by subsection 95(1)) of the other taxpayer immediately before the particular time, and
    Full text

    the affiliate is deemed to have been a controlled foreign affiliate of the other taxpayer immediately before the particular time, and

  3. 2004-08-31 to 2013-06-26 View Source

    the affiliate shall be deemed to have been a controlled foreign affiliate (within the meaning assigned by subsection 95(1)) of the other taxpayer immediately before the particular time, and