Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

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 partnership, if any person that is a member of the partnership, directly or indirectly through one or more partnerships, is described in any of subclauses (I) to (IV) (each of which is referred to in this definition as a “relevant member”),