Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 142.3(2)(a)

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

    a taxpayer holds a specified debt obligation at any time in a particular taxation year in which the taxpayer is a financial institution, and