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

I-3.3 — Income Tax Act · 2 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
    an authorized foreign bank, if the bank uses or holds the obligation at the particular time in its Canadian banking business, or
    Full text

    an authorized foreign bank, if the bank uses or holds the obligation at the particular time in its Canadian banking business, or

  2. 2014-12-16 to 2018-12-13 View Source

    an authorized foreign bank, if the bank uses or holds the obligation at the particular time in its Canadian banking business, or