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Versions of s. 18(5), definition “outstanding debts to specified non residents”, para (a)(i)(B)

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. 2018-12-13 to present available View Source
    a non-resident person who was not dealing at arm’s length with a specified shareholder of the corporation or a specified beneficiary of the trust, as the case may be, and
    Full text

    a non-resident person who was not dealing at arm’s length with a specified shareholder of the corporation or a specified beneficiary of the trust, as the case may be, and

  2. 2013-12-12 to 2018-12-13 View Source
    a non-resident person, or a non-resident-owned investment corporation,person who was not dealing at arm’s length with a specified shareholder of the corporation,corporation or a specified beneficiary of the trust, as the case may be, and
    Full text

    a non-resident person who was not dealing at arm’s length with a specified shareholder of the corporation or a specified beneficiary of the trust, as the case may be, and

  3. 2004-08-31 to 2013-12-12 View Source

    a non-resident person, or a non-resident-owned investment corporation, who was not dealing at arm’s length with a specified shareholder of the corporation, and