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Versions of s. 95(1), definition “controlled foreign affiliate”

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2018-12-13 to present available View Source
    controlled foreign affiliate, at any time, of a taxpayer resident in Canada, means
    Full text

    controlled foreign affiliate, at any time, of a taxpayer resident in Canada, means

  2. 2016-06-22 to 2018-12-13 View Source
    controlled foreign affiliate, at any time, of a taxpayer resident in Canada, means
    Full text

    controlled foreign affiliate, at any time, of a taxpayer resident in Canada, means

  3. 2007-12-14 to 2016-06-22 View Source
    controlled foreign affiliate, at any time, of a taxpayer resident in CanadaCanada, means a foreign affiliate of the taxpayer that was, at that time, controlled by
    Full text

    controlled foreign affiliate, at any time, of a taxpayer resident in Canada, means

  4. 2004-08-31 to 2007-12-14 View Source

    controlled foreign affiliate, at any time, of a taxpayer resident in Canada means a foreign affiliate of the taxpayer that was, at that time, controlled by