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

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. 2018-12-13 to present available View Source
    a foreign affiliate of the taxpayer that is, at that time, controlled by the taxpayer, or
    Full text

    a foreign affiliate of the taxpayer that is, at that time, controlled by the taxpayer, or

  2. 2007-12-14 to 2018-12-13 View Source
    a foreign affiliate of the taxpayer that is, at that time, controlled by the taxpayer, or
    Full text

    a foreign affiliate of the taxpayer that is, at that time, controlled by the taxpayer, or

  3. 2004-08-31 to 2007-12-14 View Source

    the taxpayer,