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← Historical versions

Versions of s. 95(2)(f)

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
    except as otherwise provided in this subdivisionSubdivision and except to the extent that the context otherwise requires, a foreign affiliate of a taxpayer is deemed to be at all times resident in Canada for the purposes of determining, in respect of the taxpayer for a taxation year of the foreign affiliate, each amount that is the foreign affiliate’s
    Full text

    except as otherwise provided in this Subdivision and except to the extent that the context otherwise requires, a foreign affiliate of a taxpayer is deemed to be at all times resident in Canada for the purposes of determining, in respect of the taxpayer for a taxation year of the foreign affiliate, each amount that is the foreign affiliate’s

  2. 2009-03-12 to 2018-12-13 View Source
    except as otherwise provided in this subsection, each taxable capital gainsubdivision and eachexcept allowableto capitalthe lossextent ofthat the context otherwise requires, a foreign affiliate of a taxpayer fromis thedeemed disposition of property shallto be computedat inall accordance with Part I, read without reference to section 26 of the Income Tax Application Rules, as though the affiliate weretimes resident in Canada for the purposes of determining, in respect of the taxpayer for a taxation year of the foreign affiliate, each amount that is the foreign affiliate’s
    Full text

    except as otherwise provided in this subdivision and except to the extent that the context otherwise requires, a foreign affiliate of a taxpayer is deemed to be at all times resident in Canada for the purposes of determining, in respect of the taxpayer for a taxation year of the foreign affiliate, each amount that is the foreign affiliate’s

  3. 2004-08-31 to 2009-03-12 View Source

    except as otherwise provided in this subsection, each taxable capital gain and each allowable capital loss of a foreign affiliate of a taxpayer from the disposition of property shall be computed in accordance with Part I, read without reference to section 26 of the Income Tax Application Rules, as though the affiliate were resident in Canada