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Versions of s. 95(3.1)(a)(ii)(B)(III)

I-3.3 — Income Tax Act · 2 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
    who is not a foreign affiliate of a person resident in Canada with whom the taxpayer does not deal at arm’s length, or
    Full text

    who is not a foreign affiliate of a person resident in Canada with whom the taxpayer does not deal at arm’s length, or

  2. 2007-12-14 to 2018-12-13 View Source

    who is not a foreign affiliate of a person resident in Canada with whom the taxpayer does not deal at arm’s length, or