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← Historical versions

Versions of s. 212(3.1)(c)(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. 2017-12-14 to present available View Source
    has an amount outstanding as or on account of a debt or other obligation to pay an amount to a person or partnership that meets any of the following conditions:
    Full text

    has an amount outstanding as or on account of a debt or other obligation to pay an amount to a person or partnership that meets any of the following conditions:

  2. 2017-01-01 to 2017-12-14 View Source
    has an amount outstanding as or on account of a debt or other obligation to pay an amount to a non-residentperson personor partnership that meets any of the following conditions (in this subsection and subsection (3.2) referred to as the “intermediary debt”):conditions:
    Full text

    has an amount outstanding as or on account of a debt or other obligation to pay an amount to a person or partnership that meets any of the following conditions:

  3. 2014-12-16 to 2017-01-01 View Source

    has an amount outstanding as or on account of a debt or other obligation to pay an amount to a non-resident person that meets any of the following conditions (in this subsection and subsection (3.2) referred to as the “intermediary debt”):