Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

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
    on which any amount in respect of interest paid or payable by the corporation or trust is or would be, but for subsection (4), deductible in computing the income of the corporation or trust for the year,
    Full text

    on which any amount in respect of interest paid or payable by the corporation or trust is or would be, but for subsection (4), deductible in computing the income of the corporation or trust for the year,

  2. 2013-12-12 to 2018-12-13 View Source
    on which any amount in respect of interest paid or payable by the corporation or trust is or would be, but for subsection 18(4),(4), deductible in computing the corporation’sincome incomeof the corporation or trust for the year,
    Full text

    on which any amount in respect of interest paid or payable by the corporation or trust is or would be, but for subsection (4), deductible in computing the income of the corporation or trust for the year,

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

    on which any amount in respect of interest paid or payable by the corporation is or would be, but for subsection 18(4), deductible in computing the corporation’s income for the year,