Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 95(2)(a)(iv)

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
    the income or loss is derived by the particular foreign affiliate from loans or lending assets acquired by the particular foreign affiliate, or a partnership of which the particular foreign affiliate was a member, from another foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest throughout the year, to the extent that the loans or lending assets arose in the course of an active business carried on in a country other than Canada by that other foreign affiliate,
    Full text

    the income or loss is derived by the particular foreign affiliate from loans or lending assets acquired by the particular foreign affiliate, or a partnership of which the particular foreign affiliate was a member, from another foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest throughout the year, to the extent that the loans or lending assets arose in the course of an active business carried on in a country other than Canada by that other foreign affiliate,

  2. 2007-12-14 to 2018-12-13 View Source
    the income or loss is derived by the particular foreign affiliate from loans or lending assets acquired by the particular affiliateforeign affiliate, or a partnership of which the particular foreign affiliate was a membermember, from aanother non-residentforeign corporationaffiliate toof the taxpayer in respect of which the particular affiliate and the taxpayer arehas relateda qualifying interest throughout the yearyear, to the extent that the loans or lending assets arose in the course of an active business carried on in a country other than Canada by thethat non-residentother corporation;foreign affiliate,
    Full text

    the income or loss is derived by the particular foreign affiliate from loans or lending assets acquired by the particular foreign affiliate, or a partnership of which the particular foreign affiliate was a member, from another foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest throughout the year, to the extent that the loans or lending assets arose in the course of an active business carried on in a country other than Canada by that other foreign affiliate,

  3. 2004-08-31 to 2007-12-14 View Source

    the income is derived by the particular affiliate from loans or lending assets acquired by the particular affiliate or a partnership of which the particular affiliate was a member from a non-resident corporation to which the particular affiliate and the taxpayer are related throughout the year to the extent that the loans or lending assets arose in the course of an active business carried on in a country other than Canada by the non-resident corporation;