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Versions of s. 212(3.93)(a)

I-3.3 — Income Tax Act · 2 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
    the debt or other obligation or the holding of the shares, as the case may be, is deemed to be a relevant royalty arrangement;
    Full text

    the debt or other obligation or the holding of the shares, as the case may be, is deemed to be a relevant royalty arrangement;

  2. 2017-01-01 to 2017-12-14 View Source

    the debt or other obligation or the holding of the shares, as the case may be, is deemed to be a relevant royalty arrangement;