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Versions of s. 260(1), definition “underlying payment”

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. 2018-12-13 to present available View Source
    underlying payment means an amount paid on a qualified security by the issuer of the security. (paiement sous-jacent)
    Full text

    underlying payment means an amount paid on a qualified security by the issuer of the security. (paiement sous-jacent)

  2. 2013-06-26 to 2018-12-13 View Source

    underlying payment means an amount paid on a qualified security by the issuer of the security.