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← Historical versions

Versions of s. 95(1), definition “income from property”

I-3.3 — Income Tax Act · 4 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
    income from property of a foreign affiliate of a taxpayer for a taxation year includes the foreign affiliate’s income for the taxation year from an investment business and the foreign affiliate’s income for the taxation year from an adventure or concern in the nature of trade, but does not include
    Full text

    income from property of a foreign affiliate of a taxpayer for a taxation year includes the foreign affiliate’s income for the taxation year from an investment business and the foreign affiliate’s income for the taxation year from an adventure or concern in the nature of trade, but does not include

  2. 2016-06-22 to 2018-12-13 View Source
    income from property of a foreign affiliate of a taxpayer for a taxation year includes the foreign affiliate’s income for the taxation year from an investment business and the foreign affiliate’s income for the taxation year from an adventure or concern in the nature of trade, but does not include
    Full text

    income from property of a foreign affiliate of a taxpayer for a taxation year includes the foreign affiliate’s income for the taxation year from an investment business and the foreign affiliate’s income for the taxation year from an adventure or concern in the nature of trade, but does not include

  3. 2009-01-01 to 2016-06-22 View Source
    income from property of a foreign affiliate of a taxpayer for a taxation year includes itsthe foreign affiliate’s income for the taxation year from an investment business and itsthe foreign affiliate’s income for the taxation year from an adventure or concern in the nature of trade, but, for greater certainty,but does not include its income for the year that is because of subsection 95(2) included in its income from an active business or in its income from a business other than an active business;
    Full text

    income from property of a foreign affiliate of a taxpayer for a taxation year includes the foreign affiliate’s income for the taxation year from an investment business and the foreign affiliate’s income for the taxation year from an adventure or concern in the nature of trade, but does not include

  4. 2004-08-31 to 2009-01-01 View Source

    income from property of a foreign affiliate of a taxpayer for a taxation year includes its income for the year from an investment business and its income for the year from an adventure or concern in the nature of trade, but, for greater certainty, does not include its income for the year that is because of subsection 95(2) included in its income from an active business or in its income from a business other than an active business;