Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 123(1), definition “closely related group”, para (a)

E-15 — Excise 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
    a non-resident insurer that has a permanent establishment in Canada is deemed to be resident in Canada, and
    Full text

    a non-resident insurer that has a permanent establishment in Canada is deemed to be resident in Canada, and

  2. 2007-06-22 to 2018-12-13 View Source

    a non-resident insurer that has a permanent establishment in Canada is deemed to be resident in Canada, and