Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 212(2.1)(b)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2021-06-29 to present available View Source
    the securities lending arrangement was entered into by the borrower in the course of carrying on a business outside Canada; andeither
    Full text

    either

  2. 2017-12-14 to 2021-06-29 View Source
    the securities lending arrangement was entered into by the borrower in the course of carrying on a business outside Canada; and
    Full text

    the securities lending arrangement was entered into by the borrower in the course of carrying on a business outside Canada; and

  3. 2013-06-26 to 2017-12-14 View Source

    the securities lending arrangement was entered into by the borrower in the course of carrying on a business outside Canada; and