Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 91(1.3), definition “connected person”, para (b)(i)

I-3.3 — Income Tax Act · 1 version · 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

    the foreign affiliate is a foreign affiliate of the person at the particular time, and