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← Historical versions

Versions of s. 81(1)(c)

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. 2019-01-01 to present available View Source
    the income for the year of a non-resident person earned in Canada from international shipping or from the operation of aircraft in international traffic, if the country in which the person is resident grants substantially similar relief for the year to persons resident in Canada;
    Full text

    the income for the year of a non-resident person earned in Canada from international shipping or from the operation of aircraft in international traffic, if the country in which the person is resident grants substantially similar relief for the year to persons resident in Canada;

  2. 2014-12-16 to 2019-01-01 View Source
    the income for the year of a non-resident person earned in Canada from international shipping or from the operation of a ship or aircraft in international traffic, if the country wherein thatwhich the person residedis resident grants substantially similar relief for the year to a personpersons resident in Canada;
    Full text

    the income for the year of a non-resident person earned in Canada from international shipping or from the operation of aircraft in international traffic, if the country in which the person is resident grants substantially similar relief for the year to persons resident in Canada;

  3. 2004-08-31 to 2014-12-16 View Source

    the income for the year of a non-resident person earned in Canada from the operation of a ship or aircraft in international traffic, if the country where that person resided grants substantially similar relief for the year to a person resident in Canada;