Hyperlawhypertext legal database Income Tax Act

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Versions of s. 95(1), definition “non qualifying country”, para (b)

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
    with which Canada does not have a comprehensive tax information exchange agreement that is in force and has effect at that time, and
    Full text

    with which Canada does not have a comprehensive tax information exchange agreement that is in force and has effect at that time, and

  2. 2014-12-16 to 2018-12-13 View Source
    with which Canada does not have a comprehensive tax information exchange agreement that is in force and has effect at that time, and
    Full text

    with which Canada does not have a comprehensive tax information exchange agreement that is in force and has effect at that time, and

  3. 2009-01-01 to 2014-12-16 View Source

    Canada does not have a comprehensive tax information exchange agreement that is in force and has effect at that time, and