Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 95(2)(b)(i)(A)

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
    are deductible, or can reasonably be considered to relate to amounts that are deductible, in computing the income from a business carried on in Canada, by
    Full text

    are deductible, or can reasonably be considered to relate to amounts that are deductible, in computing the income from a business carried on in Canada, by

  2. 2007-12-14 to 2018-12-13 View Source
    isare deductibledeductible, or can reasonably be considered to relate to amounts that are deductible, in computing the income from a business carried on in CanadaCanada, by any person in relation to whom the affiliate is a controlled foreign affiliate or by a person related to that person, or
    Full text

    are deductible, or can reasonably be considered to relate to amounts that are deductible, in computing the income from a business carried on in Canada, by

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

    is deductible in computing the income from a business carried on in Canada by any person in relation to whom the affiliate is a controlled foreign affiliate or by a person related to that person, or