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

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 2007-12-14 View Source

    the taxpayer and one or more persons resident in Canada with whom the taxpayer does not deal at arm’s length.”