Versions of s. 143.2(13)

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.

2013-06-26 to present available View Source

For the purpose of this section, ~~where~~if it can reasonably be considered that information relating to indebtedness that relates to a taxpayer’s ~~expenditure~~expenditure, gift or monetary contribution is available outside Canada and the Minister is not satisfied that the unpaid principal of the indebtedness is not a limited-recourse amount, the unpaid principal of the indebtedness relating to the taxpayer’s ~~expenditure~~expenditure, gift or monetary contribution is deemed to be a limited-recourse amount relating to the ~~expenditure~~expenditure, gift or monetary contribution unless

Full text

For the purpose of this section, if it can reasonably be considered that information relating to indebtedness that relates to a taxpayer’s expenditure, gift or monetary contribution is available outside Canada and the Minister is not satisfied that the unpaid principal of the indebtedness is not a limited-recourse amount, the unpaid principal of the indebtedness relating to the taxpayer’s expenditure, gift or monetary contribution is deemed to be a limited-recourse amount relating to the expenditure, gift or monetary contribution unless
2004-08-31 to 2013-06-26 View Source

For the purpose of this section, where it can reasonably be considered that information relating to indebtedness that relates to a taxpayer’s expenditure is available outside Canada and the Minister is not satisfied that the unpaid principal of the indebtedness is not a limited-recourse amount, the unpaid principal of the indebtedness relating to the taxpayer’s expenditure is deemed to be a limited-recourse amount relating to the expenditure unless