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Versions of s. 18.2(1), definition “excluded interest”, para (c)

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. 2026-03-26 to present available View Source
    where the payerpayee is not a financial institution group entity, the payee is not a financial institution group entity;payer
    Full text

    where the payee is a financial institution group entity, the payer

  2. 2024-06-20 to 2026-03-26 View Source

    where the payer is not a financial institution group entity, the payee is not a financial institution group entity;