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

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
    foreign affiliate, at any time, of a taxpayer resident in Canada means a non-resident corporation in which, at that time,
    Full text

    foreign affiliate, at any time, of a taxpayer resident in Canada means a non-resident corporation in which, at that time,

  2. 2016-06-22 to 2018-12-13 View Source
    foreign affiliate, at any time, of a taxpayer resident in Canada means a non-resident corporation in which, at that time,
    Full text

    foreign affiliate, at any time, of a taxpayer resident in Canada means a non-resident corporation in which, at that time,

  3. 2004-08-31 to 2016-06-22 View Source

    foreign affiliate, at any time, of a taxpayer resident in Canada means a non-resident corporation in which, at that time,