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Versions of s. 212(1)(b)(i)

I-3.3 — Income Tax Act · 4 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-14 to present available View Source
    is not fully exempt interest and is paid or payable
    Full text

    is not fully exempt interest and is paid or payable

  2. 2013-06-26 to 2017-12-14 View Source
    is not fully exempt interest,interest and is paid or payable to a person with whom the payer is not dealing at arm’s length, or
    Full text

    is not fully exempt interest and is paid or payable

  3. 2008-01-01 to 2013-06-26 View Source
    interestis not fully exempt interest, and is paid or payable byto a non-resident-ownedperson investmentwith corporation,whom the payer is not dealing at arm’s length, or
    Full text

    is not fully exempt interest, and is paid or payable to a person with whom the payer is not dealing at arm’s length, or

  4. 2004-08-31 to 2008-01-01 View Source

    interest payable by a non-resident-owned investment corporation,