Hyperlawhypertext legal database Income Tax Act

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

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 securitiesfollowing lendingconditions arrangementare was entered into by the borrower in the course of carrying on a business outside Canada, andmet:
    Full text

    the following conditions are met:

  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. 2008-01-01 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