Hyperlawhypertext legal database Income Tax Act

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Versions of s. 95(2)(a.2)(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
    if subparagraph (iii) applies to include income of the affiliate in respect of the ceding of specified Canadian risks,
    Full text

    if subparagraph (iii) applies to include income of the affiliate in respect of the ceding of specified Canadian risks,

  2. 2016-06-22 to 2018-12-13 View Source
    theif insurancesubparagraph (iii) applies to include income of thosethe risksaffiliate shallin berespect deemed to be a separate business, other than an active business, carried on byof the affiliate,ceding andof specified Canadian risks,
    Full text

    if subparagraph (iii) applies to include income of the affiliate in respect of the ceding of specified Canadian risks,

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

    the insurance of those risks shall be deemed to be a separate business, other than an active business, carried on by the affiliate, and