Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 94(1), definition “specified party”, para (b)(ii)

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. 2017-12-14 to present available View Source
    would be a controlled foreign affiliate of a partnership, of which the particular person is a majority-interest partner, if the partnership were a person resident in Canada at that time;
    Full text

    would be a controlled foreign affiliate of a partnership, of which the particular person is a majority-interest partner, if the partnership were a person resident in Canada at that time;

  2. 2013-12-12 to 2017-12-14 View Source
    would be a controlled foreign affiliate of a partnership, of which the particular person is a majority interestmajority-interest partner, if the partnership were a person resident in Canada at that time;
    Full text

    would be a controlled foreign affiliate of a partnership, of which the particular person is a majority-interest partner, if the partnership were a person resident in Canada at that time;

  3. 2013-06-26 to 2013-12-12 View Source

    would be a controlled foreign affiliate of a partnership, of which the particular person is a majority interest partner, if the partnership were a person resident in Canada at that time;