Versions of s. 95(2)(r)

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

2018-12-13 to present available View Source

in applying paragraph (a) and in applying paragraph (d) of the definition exempt earnings, and paragraph (c) of the definition exempt loss, in subsection 5907(1) of the Regulations, a partnership is deemed to be, at any time, a partnership of which a foreign affiliate — of a particular corporation resident in Canada and in respect of which foreign affiliate the particular corporation has a qualifying interest — is a qualifying member, if at that time

Full text

in applying paragraph (a) and in applying paragraph (d) of the definition exempt earnings, and paragraph (c) of the definition exempt loss, in subsection 5907(1) of the Regulations, a partnership is deemed to be, at any time, a partnership of which a foreign affiliate — of a particular corporation resident in Canada and in respect of which foreign affiliate the particular corporation has a qualifying interest — is a qualifying member, if at that time
2007-12-14 to 2018-12-13 View Source

in applying paragraph (a) and in applying paragraph (d) of the definition exempt earnings, and paragraph (c) of the definition exempt loss, in subsection 5907(1) of the Regulations, a partnership is deemed to be, at any time, a partnership of which a foreign affiliate — of a particular corporation resident in Canada and in respect of which foreign affiliate the particular corporation has a qualifying interest — is a qualifying member, if at that time