Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

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 an amount that is deductible, in computing the foreign accrual property income of a foreign affiliate of
    Full text

    are deductible, or can reasonably be considered to relate to an amount that is deductible, in computing the foreign accrual property income of a foreign affiliate of

  2. 2007-12-14 to 2018-12-13 View Source
    wasare paiddeductible, or payable by a person other than the taxpayer and can reasonably be considered to relate to an amount that wasis deductible by the taxpayer or a person related to the taxpayerdeductible, in computing the foreign accrual property income of that taxpayer or person from a businessforeign carriedaffiliate on in Canada, orof
    Full text

    are deductible, or can reasonably be considered to relate to an amount that is deductible, in computing the foreign accrual property income of a foreign affiliate of

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

    was paid or payable by a person other than the taxpayer and can reasonably be considered to relate to an amount that was deductible by the taxpayer or a person related to the taxpayer in computing the income of that taxpayer or person from a business carried on in Canada, or