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Versions of s. 95(2)(a)(ii)(D)

I-3.3 — Income Tax Act · 5 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2024-06-20 to present available View Source
    by another foreign affiliate (referred to in this clause as the “second affiliate”) of the taxpayer — in respect of which the taxpayer has a qualifying interest throughout the year — to the extent that the amounts are paid or payable by the second affiliate, in respect of any particular period in the year, under a legal obligation to pay interest in respect of where
    Full text

    by another foreign affiliate (referred to in this clause as the “second affiliate”) of the taxpayer — in respect of which the taxpayer has a qualifying interest throughout the year — to the extent that the amounts are paid or payable by the second affiliate, in respect of any particular period in the year, under a legal obligation to pay interest in respect of where

  2. 2018-12-13 to 2024-06-20 View Source
    by another foreign affiliate (referred to in this clause as the “second affiliate”) of the taxpayer — in respect of which the taxpayer has a qualifying interest throughout the year — to the extent that the amounts are paid or payable by the second affiliate, in respect of any particular period in the year, where
    Full text

    by another foreign affiliate (referred to in this clause as the “second affiliate”) of the taxpayer — in respect of which the taxpayer has a qualifying interest throughout the year — to the extent that the amounts are paid or payable by the second affiliate, in respect of any particular period in the year, where

  3. 2009-03-12 to 2018-12-13 View Source
    by another foreign affiliate (referred to in this clause as the second“second affiliate)affiliate”) of the taxpayer — in respect of which the taxpayer has a qualifying interest throughout the year — to the extent that the amounts are paid or payable by the second affiliate, in respect of any particular period in the year, where
    Full text

    by another foreign affiliate (referred to in this clause as the “second affiliate”) of the taxpayer — in respect of which the taxpayer has a qualifying interest throughout the year — to the extent that the amounts are paid or payable by the second affiliate, in respect of any particular period in the year, where

  4. 2007-12-14 to 2009-03-12 View Source
    by another foreign affiliate (referred to in this clause as the second affiliate) of the taxpayer (in— thisin clauserespect referred to as the “second affiliate”) toof which the particular affiliate and the taxpayer arehas relateda qualifying interest throughout the year — to the extent that the amounts are paid or payable by the second affiliateaffiliate, in respect of any particular period in the year, where
    Full text

    by another foreign affiliate (referred to in this clause as the second affiliate) of the taxpayer — in respect of which the taxpayer has a qualifying interest throughout the year — to the extent that the amounts are paid or payable by the second affiliate, in respect of any particular period in the year, where

  5. 2004-08-31 to 2007-12-14 View Source

    by another foreign affiliate of the taxpayer (in this clause referred to as the “second affiliate”) to which the particular affiliate and the taxpayer are related throughout the year to the extent that the amounts are paid or payable by the second affiliate where