Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 15(2.1)(b)

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.

  1. 2018-12-13 to present available View Source
    a foreign affiliate of a person resident in Canada with which the particular corporation does not deal at arm’s length.
    Full text

    a foreign affiliate of a person resident in Canada with which the particular corporation does not deal at arm’s length.

  2. 2004-08-31 to 2018-12-13 View Source

    a foreign affiliate of a person resident in Canada with which the particular corporation does not deal at arm’s length.