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

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

    have an effect, or be intended to have an effect, that is substantially similar to subsection 18(4) or 18.2(2); or