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Versions of s. 250(6)(a)(i)

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. 2014-12-16 to present available View Source
    has international shipping as its principal business in the year the operation of ships that are used primarily in transporting passengersyear, or goods in international traffic (determined on the assumption that the corporation is non-resident and that, except where paragraph (c) of the definition international traffic in subsection 248(1) applies, any port or other place on the Great Lakes or St. Lawrence River is in Canada), or
    Full text

    has international shipping as its principal business in the year, or

  2. 2004-08-31 to 2014-12-16 View Source

    has as its principal business in the year the operation of ships that are used primarily in transporting passengers or goods in international traffic (determined on the assumption that the corporation is non-resident and that, except where paragraph (c) of the definition international traffic in subsection 248(1) applies, any port or other place on the Great Lakes or St. Lawrence River is in Canada), or