← Historical versions

Versions of s. 212(18)(a)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2008-01-01 View Source

    within 6 months after the end of the year file with the Minister a return in prescribed form if in the year the person paid or credited an amount to a non-resident person in respect of which the non-resident person is, because of clause 212(1)(b)(iii)(D) or subparagraph 212(1)(b)(xii), not liable to pay tax under this Part; and