Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

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. 2018-12-13 to present available View Source
    in respect of each of the second affiliate and the third affiliate, for each of their taxation years (each of which is referred to in this subclause as a “relevant taxation year”) that end in the year, either that affiliate is subject to income taxation in a country other than Canada in that relevant taxation year, or the members or shareholders of that affiliate (which, for the purposes of this sub-subclause, includes a person that has, directly or indirectly, an interest, or for civil law a right, in a share of the capital stock of, or in an equity interest in, the affiliate) at the end of that relevant taxation year are subject to income taxation in a country other than Canada on, in aggregate, all or substantially all of the income of that affiliate for that relevant taxation year in their taxation years in which that relevant taxation year ends,
    Full text

    in respect of each of the second affiliate and the third affiliate, for each of their taxation years (each of which is referred to in this subclause as a “relevant taxation year”) that end in the year, either that affiliate is subject to income taxation in a country other than Canada in that relevant taxation year, or the members or shareholders of that affiliate (which, for the purposes of this sub-subclause, includes a person that has, directly or indirectly, an interest, or for civil law a right, in a share of the capital stock of, or in an equity interest in, the affiliate) at the end of that relevant taxation year are subject to income taxation in a country other than Canada on, in aggregate, all or substantially all of the income of that affiliate for that relevant taxation year in their taxation years in which that relevant taxation year ends,

  2. 2014-12-16 to 2018-12-13 View Source
    in respect of each of the second affiliate and the third affiliate are resident in the same countryaffiliate, for each of their taxation years (each of which taxation years is referred to in this subclause (V) as a “relevant taxation year” of the second affiliate or of the third affiliate, as the case may be)year”) that end in the year, andeither that affiliate is subject to income taxation in a country other than Canada in that relevant taxation year, or the members or shareholders of that affiliate (which, for the purposes of this sub-subclause, includes a person that has, directly or indirectly, an interest, or for civil law a right, in a share of the capital stock of, or in an equity interest in, the affiliate) at the end of that relevant taxation year are subject to income taxation in a country other than Canada on, in aggregate, all or substantially all of the income of that affiliate for that relevant taxation year in their taxation years in which that relevant taxation year ends,
    Full text

    in respect of each of the second affiliate and the third affiliate, for each of their taxation years (each of which is referred to in this subclause as a “relevant taxation year”) that end in the year, either that affiliate is subject to income taxation in a country other than Canada in that relevant taxation year, or the members or shareholders of that affiliate (which, for the purposes of this sub-subclause, includes a person that has, directly or indirectly, an interest, or for civil law a right, in a share of the capital stock of, or in an equity interest in, the affiliate) at the end of that relevant taxation year are subject to income taxation in a country other than Canada on, in aggregate, all or substantially all of the income of that affiliate for that relevant taxation year in their taxation years in which that relevant taxation year ends,

  3. 2009-03-12 to 2014-12-16 View Source
    the second affiliate and the third affiliate are resident in the same country for each of their taxation years (each of which taxation years is referred to in subclause (V) as a relevant“relevant taxation yearyear” of the second affiliate or of the third affiliate, as the case may be) that end in the year, and
    Full text

    the second affiliate and the third affiliate are resident in the same country for each of their taxation years (each of which taxation years is referred to in subclause (V) as a “relevant taxation year” of the second affiliate or of the third affiliate, as the case may be) that end in the year, and

  4. 2007-12-14 to 2009-03-12 View Source
    the second affiliate and the third affiliatesaffiliate are resident in andthe subjectsame country for each of their taxation years (each of which taxation years is referred to incomein subclause (V) as a relevant taxation year of the second affiliate or of the third affiliate, as the case may be) that end in the same country,year, and
    Full text

    the second affiliate and the third affiliate are resident in the same country for each of their taxation years (each of which taxation years is referred to in subclause (V) as a relevant taxation year of the second affiliate or of the third affiliate, as the case may be) that end in the year, and

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

    the second and third affiliates are resident in and subject to income taxation in the same country, and