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

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 toborrower and the extentlender ofare thenot amountdealing ofat thearm’s interest, if any, paid in respect of the security, deemed to have been payable on a security described in paragraph (a) of the definition fully exempt interest in subsection 212(3) if the security is described in paragraph (c) of the definition qualified security in subsection (1);length, and
    Full text

    the borrower and the lender are not dealing at arm’s length, and

  2. 2018-12-13 to 2021-06-29 View Source
    is, to the extent of the amount of the interest, if any, paid in respect of the security, deemed to have been payable on a security described in paragraph (a) of the definition fully exempt interest in subsection 212(3) if the security is described in paragraph (c) of the definition qualified security in subsection (1); and
    Full text

    is, to the extent of the amount of the interest, if any, paid in respect of the security, deemed to have been payable on a security described in paragraph (a) of the definition fully exempt interest in subsection 212(3) if the security is described in paragraph (c) of the definition qualified security in subsection (1); and

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

    is, to the extent of the amount of the interest, if any, paid in respect of the security, deemed to have been payable on a security described in paragraph (a) of the definition fully exempt interest in subsection 212(3) if the security is described in paragraph (c) of the definition qualified security in subsection (1); and