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Versions of s. 18.4(1), definition “foreign expense restriction rule”

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

    foreign expense restriction rule means a provision under the tax laws of a country other than Canada that can reasonably be considered to