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Versions of s. 93.4(3)(c)(ii)

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

    the reference to “the foreign tax prescribed to be applicable to such portion of the dividend” in subparagraph 113(1)(b)(i) refers to the foreign affiliate’s underlying foreign tax applicable (as defined in subsection 5907(1) of the Income Tax Regulations) determined without regard to the affiliate’s underlying FABI surplus tax.