Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 95(4), definition “eligible controlled foreign affiliate”

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2023-06-22 to present available View Source
    eligible controlled foreign affiliate, of a taxpayer, at any time, means a foreign affiliate at that time of the taxpayer inat respectthat oftime, which the following conditions are met:if
    Full text

    eligible controlled foreign affiliate, of a taxpayer, at any time, means a foreign affiliate of the taxpayer at that time, if

  2. 2018-12-13 to 2023-06-22 View Source
    eligible controlled foreign affiliate, of a taxpayer, at any time, means a foreign affiliate at that time of the taxpayer in respect of which the following conditions are met:
    Full text

    eligible controlled foreign affiliate, of a taxpayer, at any time, means a foreign affiliate at that time of the taxpayer in respect of which the following conditions are met:

  3. 2016-06-22 to 2018-12-13 View Source
    eligible controlled foreign affiliate, of a taxpayer, at any time, means a foreign affiliate at that time of the taxpayer in respect of which the following conditions are met:
    Full text

    eligible controlled foreign affiliate, of a taxpayer, at any time, means a foreign affiliate at that time of the taxpayer in respect of which the following conditions are met:

  4. 2013-06-26 to 2016-06-22 View Source

    eligible controlled foreign affiliate, of a taxpayer, at any time, means a foreign affiliate at that time of the taxpayer in respect of which the following conditions are met: