← Historical versions

Versions of s. 15.2(3), definition “qualifying debt obligation”

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2023-06-22 View Source

    and the funds from the issue of the obligation are used in Canada in a business of the issuer carried on immediately before the time of issue; (créance admissible)