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Versions of s. 212(3), definition “fully exempt interest”, para (d)

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. 2021-06-29 to present available View Source
    an amount paid or payable or credited under a securities lending arrangementarrangement, or a specified securities lending arrangement, that is deemed by subparagraph 260(8)(c)(i)260(8)(a)(i) to be a payment made by a borrower to a lender of interest, if the arrangement is a fully collateralized arrangement, and
    Full text

    an amount paid or payable or credited under a securities lending arrangement, or a specified securities lending arrangement, that is deemed by subparagraph 260(8)(a)(i) to be a payment made by a borrower to a lender of interest, if the arrangement is a fully collateralized arrangement, and

  2. 2017-12-14 to 2021-06-29 View Source
    an amount paid or payable or credited under a securities lending arrangement that is deemed by subparagraph 260(8)(c)(i) to be a payment made by a borrower to a lender of interest, if
    Full text

    an amount paid or payable or credited under a securities lending arrangement that is deemed by subparagraph 260(8)(c)(i) to be a payment made by a borrower to a lender of interest, if

  3. 2013-06-26 to 2017-12-14 View Source
    an amount paid or payable or credited under a securities lending arrangement that is deemed by subparagraph 260(8)(a)(i)260(8)(c)(i) to be a payment made by a borrower to a lender of interest, if
    Full text

    an amount paid or payable or credited under a securities lending arrangement that is deemed by subparagraph 260(8)(c)(i) to be a payment made by a borrower to a lender of interest, if

  4. 2008-01-01 to 2013-06-26 View Source

    an amount paid or payable or credited under a securities lending arrangement that is deemed by subparagraph 260(8)(a)(i) to be a payment made by a borrower to a lender of interest, if