Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 95(2.5), definition “specified deposit”, para (a)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2014-12-16 View Source

    the income from the deposit is income of the affiliate for the year that would, but for paragraph 95(2)(a.3), be income from an active business carried on by it in a country other than Canada (other than a business the principal purpose of which is to derive income from property including interest, dividends, rents, royalties or similar returns or substitutes therefor or profits from the disposition of investment property), or