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Versions of s. 95(2)(f.11)(ii)(E)(I)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2024-06-20 to present available View Source

    the elected amount would, in the absence of this clause, clause (D) and subsection 18.2(19), be included in the foreign affiliate’s relevant affiliate interest and financing expenses (as defined in subsection 18.2(1)) for the taxation year, and be deductible in determining the amount described in subparagraph (f)(ii),