Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 18(6)(a)

I-3.3 — Income Tax Act · 4 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
    the taxpayer has a particular amount outstanding as or on account of a particular debt or other obligation to pay an amount to a person (in this subsection and subsection (6.1) referred to as the “intermediary”);
    Full text

    the taxpayer has a particular amount outstanding as or on account of a particular debt or other obligation to pay an amount to a person (in this subsection and subsection (6.1) referred to as the “intermediary”);

  2. 2014-12-16 to 2018-12-13 View Source
    bythe taxpayer has a specifiedparticular non-residentamount shareholderoutstanding as or on account of a corporationparticular debt or aother specifiedobligation non-residentto beneficiarypay ofan amount to a trust,person or(in this subsection and subsection (6.1) referred to as the “intermediary”);
    Full text

    the taxpayer has a particular amount outstanding as or on account of a particular debt or other obligation to pay an amount to a person (in this subsection and subsection (6.1) referred to as the “intermediary”);

  3. 2013-12-12 to 2014-12-16 View Source
    by a specified non-resident shareholder of a corporation,corporation or a specified non-resident beneficiary of a trust, or
    Full text

    by a specified non-resident shareholder of a corporation or a specified non-resident beneficiary of a trust, or

  4. 2004-08-31 to 2013-12-12 View Source

    by a specified non-resident shareholder of a corporation, or