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Versions of s. 53(2)(b)(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. 2017-12-14 to present available View Source
    if the corporation is a foreign affiliate of the taxpayer,
    Full text

    if the corporation is a foreign affiliate of the taxpayer,

  2. 2013-06-26 to 2017-12-14 View Source
    any amount required by paragraph 80.1(4)(d) or section 92 to be deducted in computingif the adjustedcorporation costis basea toforeign the taxpayeraffiliate of the share, andtaxpayer,
    Full text

    if the corporation is a foreign affiliate of the taxpayer,

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

    any amount required by paragraph 80.1(4)(d) or section 92 to be deducted in computing the adjusted cost base to the taxpayer of the share, and