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

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 would, at that time, be controlled by the taxpayer if the taxpayer owned
    Full text

    a foreign affiliate of the taxpayer that would, at that time, be controlled by the taxpayer if the taxpayer owned

  2. 2007-12-14 to 2018-12-13 View Source
    a foreign affiliate of the taxpayer andthat notwould, moreat thanthat fourtime, otherbe personscontrolled residentby inthe Canada,taxpayer if the taxpayer owned
    Full text

    a foreign affiliate of the taxpayer that would, at that time, be controlled by the taxpayer if the taxpayer owned

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

    the taxpayer and not more than four other persons resident in Canada,