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Versions of s. 33.1(1), definition “eligible loan”, para (a)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2013-06-26 View Source

    a loan or deposit (in this paragraph referred to as a “loan”) made by a taxpayer that is a prescribed financial institution to a non-resident person (in this paragraph referred to as the “borrower”) with whom the taxpayer is dealing at arm’s length at the particular time, where