Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 95(2.2)(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
    at the beginning of that particular taxation year or at the end of that particular taxation year, the non-resident corporation is a foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest.
    Full text

    at the beginning of that particular taxation year or at the end of that particular taxation year, the non-resident corporation is a foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest.

  2. 2007-12-14 to 2018-12-13 View Source
    aat non-residentthe corporation that was not related to a foreign affiliatebeginning of a taxpayer and the taxpayer throughout athat particular taxation year shallor be deemed to be related toat the end of that particular taxation year, the non-resident corporation is a foreign affiliate of the taxpayer andin thatrespect of which the taxpayer throughouthas thata yearqualifying whereinterest.
    Full text

    at the beginning of that particular taxation year or at the end of that particular taxation year, the non-resident corporation is a foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest.

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

    a non-resident corporation that was not related to a foreign affiliate of a taxpayer and the taxpayer throughout a particular taxation year shall be deemed to be related to the foreign affiliate of the taxpayer and that taxpayer throughout that year where