Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 18.4(1), definition “foreign hybrid mismatch 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 that is substantially similar to that of a provision under this section, section 12.7 or subsection 113(5); or