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Versions of s. 95(1), definition “participating percentage”, para (a)

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
    where the foreign accrual property income of the affiliate for that year is $5,000 or less, nil, and
    Full text

    where the foreign accrual property income of the affiliate for that year is $5,000 or less, nil, and

  2. 2004-08-31 to 2018-12-13 View Source

    where the foreign accrual property income of the affiliate for that year is $5,000 or less, nil, and