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Versions of s. 94.1(2), definition “non resident entity”

I-3.3 — Income Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2013-06-26 to present available View Source
    non-resident entity at any time means a corporation that is not resident in Canada, a partnership, organization, fund or entity that is not resident or is not situated in Canada or a trust with respect to which the rules in paragraph 94(1)(c) or 94(1)(d) apply.
    Full text

    non-resident entity at any time means

  2. 2004-08-31 to 2013-06-26 View Source

    non-resident entity means a corporation that is not resident in Canada, a partnership, organization, fund or entity that is not resident or is not situated in Canada or a trust with respect to which the rules in paragraph 94(1)(c) or 94(1)(d) apply.