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Versions of s. 95(2.5), definition “indebtedness”, para (c)

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
    the agreements are entered into by the non-resident corporation in the course of a business conducted principally with persons with whom the non-resident corporation deals at arm’s length, if
    Full text

    the agreements are entered into by the non-resident corporation in the course of a business conducted principally with persons with whom the non-resident corporation deals at arm’s length, if

  2. 2007-12-14 to 2018-12-13 View Source
    the agreements are entered into by the non-resident corporation in the course of a business carried on by itconducted principally with persons with whichwhom itthe non-resident corporation deals at arm’s lengthlength, in the country under whose laws the non-resident corporation was formed or continued and exists and is governed and in which the business is principally carried on by it, andif
    Full text

    the agreements are entered into by the non-resident corporation in the course of a business conducted principally with persons with whom the non-resident corporation deals at arm’s length, if

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

    the agreements are entered into by the non-resident corporation in the course of a business carried on by it principally with persons with which it deals at arm’s length in the country under whose laws the non-resident corporation was formed or continued and exists and is governed and in which the business is principally carried on by it, and