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

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
    the security that is transferred or lent to the borrower under the securities lending arrangement is described in paragraph (b) or (c) of the definition qualified security in subsection 260(1)260(1), and issued by a non-resident issuer. (intérêts entièrement exonérés)or
    Full text

    the security that is transferred or lent to the borrower under the arrangement is described in paragraph (c) of the definition qualified security in subsection 260(1), or

  2. 2017-12-14 to 2021-06-29 View Source
    the security that is transferred or lent to the borrower under the securities lending arrangement is described in paragraph (b) or (c) of the definition qualified security in subsection 260(1) and issued by a non-resident issuer. (intérêts entièrement exonérés)
    Full text

    the security that is transferred or lent to the borrower under the securities lending arrangement is described in paragraph (b) or (c) of the definition qualified security in subsection 260(1) and issued by a non-resident issuer. (intérêts entièrement exonérés)

  3. 2017-01-01 to 2017-12-14 View Source
    the security that is transferred or lent to the borrower under the securities lending arrangement is described in paragraph (b) or (c) of the definition qualified security in subsection 260(1) and issued by a non-resident issuer. (intérêts entièrement exonérés)
    Full text

    the security that is transferred or lent to the borrower under the securities lending arrangement is described in paragraph (b) or (c) of the definition qualified security in subsection 260(1) and issued by a non-resident issuer. (intérêts entièrement exonérés)

  4. 2008-01-01 to 2017-01-01 View Source

    the security that is transferred or lent to the borrower under the securities lending arrangement is described in paragraph (b) or (c) of the definition qualified security in subsection 260(1) and issued by a non-resident issuer.