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

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

    any of the recommendations set out in Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 – 2016 Update, published by the Organisation for Economic Co-operation and Development, or