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Versions of s. 17(15), definition “controlled foreign affiliate”

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. 2014-12-16 to present available View Source
    controlled foreign affiliate, at any time, of a taxpayer resident in Canada, means a corporation that would, at that time, be a controlled foreign affiliate of the taxpayer within the meaning assigned by the definition controlled foreign affiliate in subsection 95(1) if the word “or” were added at the end of paragraph (a) of that definition and
    Full text

    controlled foreign affiliate, at any time, of a taxpayer resident in Canada, means a corporation that would, at that time, be a controlled foreign affiliate of the taxpayer within the meaning assigned by the definition controlled foreign affiliate in subsection 95(1) if the word “or” were added at the end of paragraph (a) of that definition and

  2. 2007-12-14 to 2014-12-16 View Source
    controlled foreign affiliate, at any time, of a taxpayer resident in Canada, means a corporation that would, at that time, be a controlled foreign affiliate hasof the taxpayer within the meaning that would be assigned by the definition controlled foreign affiliate in subsection 95(1) if paragraphsthe (d)word and“or” (e)were added at the end of paragraph (a) of that definition read as follows:and
    Full text

    controlled foreign affiliate, at any time, of a taxpayer resident in Canada, means a corporation that would, at that time, be a controlled foreign affiliate of the taxpayer within the meaning assigned by the definition controlled foreign affiliate in subsection 95(1) if the word “or” were added at the end of paragraph (a) of that definition and

  3. 2004-08-31 to 2007-12-14 View Source

    controlled foreign affiliate has the meaning that would be assigned by the definition controlled foreign affiliate in subsection 95(1) if paragraphs (d) and (e) of that definition read as follows: