Hyperlawhypertext legal database Income Tax Act

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Versions of s. 95(2)(f)(ii)

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
    income or loss from a property, from a business other than an active business or from a non-qualifying business;
    Full text

    income or loss from a property, from a business other than an active business or from a non-qualifying business;

  2. 2009-03-12 to 2018-12-13 View Source
    inincome anyor loss from a property, from a business other case,than onan theactive assumption that the currency of the country in which the affiliate is residentbusiness or suchfrom othera currencynon-qualifying as is reasonable in the circumstances (in this subparagraph referred to as the “calculating currency”) were the currency of Canada and, where subsection 39(2) is applicable, on the further assumptions thatbusiness;
    Full text

    income or loss from a property, from a business other than an active business or from a non-qualifying business;

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

    in any other case, on the assumption that the currency of the country in which the affiliate is resident or such other currency as is reasonable in the circumstances (in this subparagraph referred to as the “calculating currency”) were the currency of Canada and, where subsection 39(2) is applicable, on the further assumptions that