Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

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
    in computing the income from a business other than an active business for a taxation year of a foreign affiliate of a taxpayer
    Full text

    in computing the income from a business other than an active business for a taxation year of a foreign affiliate of a taxpayer

  2. 2016-06-22 to 2018-12-13 View Source
    in computing the income from a business other than an active business for a taxation year of a foreign affiliate of a taxpayer there shall be included the income of the affiliate for the year from the insurance of a risk (which, for the purposes of this paragraph, includes income of the affiliate for the year from the reinsurance of a risk) where the risk was in respect of
    Full text

    in computing the income from a business other than an active business for a taxation year of a foreign affiliate of a taxpayer

  3. 2004-08-31 to 2016-06-22 View Source

    in computing the income from a business other than an active business for a taxation year of a foreign affiliate of a taxpayer there shall be included the income of the affiliate for the year from the insurance of a risk (which, for the purposes of this paragraph, includes income of the affiliate for the year from the reinsurance of a risk) where the risk was in respect of