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← Historical versions

Versions of s. 214(7.1)(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. 2013-12-12 to present available View Source
    a person resident in Canada has at a particular time assigned or otherwise transferred an obligation to a non-resident person,
    Full text

    a person resident in Canada has at a particular time assigned or otherwise transferred an obligation to a non-resident person,

  2. 2004-08-31 to 2013-12-12 View Source

    a person resident in Canada has at a particular time assigned or otherwise transferred an obligation to a non-resident person,