Hyperlawhypertext legal database Income Tax Act

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Versions of s. 18.4(1), definition “equity or financing return”, para (c)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2024-06-20 to present available View Source

    an amount that is, or is on account of, in lieu of payment of or in satisfaction of, interest, or that is otherwise compensation for the use of money. (rendement financier ou de capitaux propres)