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Versions of s. 95(1), definition “foreign accrual tax”

I-3.3 — Income Tax Act · 5 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
    foreign accrual tax applicable to any amount included under subsection 91(1) in computing a taxpayer’s income for a taxation year of the taxpayer in respect of a particular foreign affiliate of the taxpayer means, subject to subsection 91(4.1),
    Full text

    foreign accrual tax applicable to any amount included under subsection 91(1) in computing a taxpayer’s income for a taxation year of the taxpayer in respect of a particular foreign affiliate of the taxpayer means, subject to subsection 91(4.1),

  2. 2016-06-22 to 2018-12-13 View Source
    foreign accrual tax applicable to any amount included under subsection 91(1) in computing a taxpayer’s income for a taxation year of the taxpayer in respect of a particular foreign affiliate of the taxpayer means, subject to subsection 91(4.1),
    Full text

    foreign accrual tax applicable to any amount included under subsection 91(1) in computing a taxpayer’s income for a taxation year of the taxpayer in respect of a particular foreign affiliate of the taxpayer means, subject to subsection 91(4.1),

  3. 2014-12-16 to 2016-06-22 View Source
    foreign accrual tax applicable to any amount included under subsection 91(1) in computing a taxpayer’s income under subsection 91(1) for a taxation year of the taxpayer in respect of a particular foreign affiliate of the taxpayer means, subject to subsection 91(4.1),
    Full text

    foreign accrual tax applicable to any amount included under subsection 91(1) in computing a taxpayer’s income for a taxation year of the taxpayer in respect of a particular foreign affiliate of the taxpayer means, subject to subsection 91(4.1),

  4. 2013-06-26 to 2014-12-16 View Source
    foreign accrual tax applicable to any amount included in computing a taxpayer’s income by virtue ofunder subsection 91(1) for a taxation year in respect of a particular foreign affiliate of the taxpayer meansmeans, subject to subsection 91(4.1),
    Full text

    foreign accrual tax applicable to any amount included in computing a taxpayer’s income under subsection 91(1) for a taxation year in respect of a particular foreign affiliate of the taxpayer means, subject to subsection 91(4.1),

  5. 2004-08-31 to 2013-06-26 View Source

    foreign accrual tax applicable to any amount included in computing a taxpayer’s income by virtue of subsection 91(1) for a taxation year in respect of a particular foreign affiliate of the taxpayer means