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Versions of s. 93.4(1), definition “foreign accrual business income”, para (a)(ii)(A)(IV)

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. 2026-03-26 to present available View Source

    a foreign affiliate (in this definition referred to as the “payer affiliate”) of any taxpayer of whom the affiliate is a foreign affiliate, or another taxpayer who does not deal at arm’s length with the affiliate or any taxpayer of whom the affiliate is a foreign affiliate, or