Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 18.4(1), definition “relevant foreign income or profits”

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

    relevant foreign income or profits of an entity means income or profits in respect of which the entity is subject to an income or profits tax that is imposed by the government of a country other than Canada. (revenus ou bénéfices étrangers pertinents)