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

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
    another foreign affiliate (in paragraph (b) referred to as the “shareholder affiliate”) of the taxpayer where
    Full text

    another foreign affiliate (in paragraph (b) referred to as the “shareholder affiliate”) of the taxpayer where

  2. 2014-12-16 to 2018-12-13 View Source
    any otheranother foreign affiliate (in paragraph (b) referred to as the “shareholder affiliate”) of the taxpayer in respect of a dividend received from the particular affiliatewhere
    Full text

    another foreign affiliate (in paragraph (b) referred to as the “shareholder affiliate”) of the taxpayer where

  3. 2004-08-31 to 2014-12-16 View Source

    any other foreign affiliate of the taxpayer in respect of a dividend received from the particular affiliate