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

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 acquired by a taxpayer that is a prescribed financial institution from a foreign bank with which the taxpayer is not dealing at arm’s length at the time the loan was acquired, where the conditions described in subparagraphs (i) to (iii) are met at the particular time, or