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Versions of s. 206(1.3)(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 2005-06-29 View Source

    an employee of a corporation is deemed to be employed in Canada where the corporation’s permanent establishment (as defined by regulation) to which the employee principally reports is situated in Canada; and