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

I-3.3 — Income Tax Act · 2 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
    the other affiliate, and not the particular affiliate, is liable for that tax under the laws of that country, or
    Full text

    the other affiliate, and not the particular affiliate, is liable for that tax under the laws of that country, or

  2. 2014-12-16 to 2018-12-13 View Source

    the other affiliate, and not the particular affiliate, is liable for that tax under the laws of that country, or