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← Historical versions

Versions of s. 260(8)(c)(i)

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. 2021-06-29 to present available View Source
    is,the security that is transferred or lent to the extentborrower under the arrangement is a share of a class of the amountcapital stock of the interest or dividend paid in respect of the security, deemed to be a paymentnon-resident made by the borrower to the lender of interest or a dividend, as the case may be, payable on the security, andcorporation,
    Full text

    the security that is transferred or lent to the borrower under the arrangement is a share of a class of the capital stock of a non-resident corporation,

  2. 2018-12-13 to 2021-06-29 View Source
    is, to the extent of the amount of the interest or dividend paid in respect of the security, deemed to be a payment made by the borrower to the lender of interest or a dividend, as the case may be, payable on the security, and
    Full text

    is, to the extent of the amount of the interest or dividend paid in respect of the security, deemed to be a payment made by the borrower to the lender of interest or a dividend, as the case may be, payable on the security, and

  3. 2013-06-26 to 2018-12-13 View Source

    is, to the extent of the amount of the interest or dividend paid in respect of the security, deemed to be a payment made by the borrower to the lender of interest or a dividend, as the case may be, payable on the security, and