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← Historical versions

Versions of s. 18(6)(b)

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 intermediary is neither
    Full text

    the intermediary is neither

  2. 2014-12-16 to 2018-12-13 View Source
    bythe aintermediary non-residentis person who was not dealing at arm’s length with a specified shareholder of a corporation or a specified non-resident beneficiary of a trust,neither
    Full text

    the intermediary is neither

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

    by a non-resident person who was not dealing at arm’s length with a specified shareholder of a corporation or a specified non-resident beneficiary of a trust,

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

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