Hyperlawhypertext legal database Income Tax Act

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Versions of s. 233.1(1), definition “reportable transaction”, para (a)(i)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to present available View Source

    a reporting person for a taxation year who is not resident in Canada at any time in the year, or