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← Historical versions

Versions of s. 260(5)(a)

I-3.3 — Income Tax Act · 3 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
    as an SLA compensation payment,
    Full text

    as an SLA compensation payment,

  2. 2013-06-26 to 2018-12-13 View Source
    under a securities lending arrangement from a person resident in Canada, or a person not resident in Canada where the amount was paid in the course of carrying on business in Canada through a permanent establishment as definedan bySLA regulation,compensation orpayment,
    Full text

    as an SLA compensation payment,

  3. 2004-08-31 to 2013-06-26 View Source

    under a securities lending arrangement from a person resident in Canada, or a person not resident in Canada where the amount was paid in the course of carrying on business in Canada through a permanent establishment as defined by regulation, or