Versions of s. 18(1)

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

2019-07-15 to present available View Source

For the purposes of the Income Tax Act, a first nation named in Schedule II is deemed for a taxation year to be a public body performing a function of government in Canada as described in paragraph 149(1)(c) of that Act where, at all times during the year, the first nation satisfies the conditions set out in its self-government agreement relating to taxation of the first nation under that Act.

Full text

For the purposes of the Income Tax Act, a first nation named in Schedule II is deemed for a taxation year to be a public body performing a function of government in Canada as described in paragraph 149(1)(c) of that Act where, at all times during the year, the first nation satisfies the conditions set out in its self-government agreement relating to taxation of the first nation under that Act.
2003-01-01 to present View Source

For the purposes of the Income Tax Act, a first nation named in Schedule II is deemed for a taxation year to be a public body performing a function of government in Canada as described in paragraph 149(1)(c) of that Act where, at all times during the year, the first nation satisfies the conditions set out in its self-government agreement relating to taxation of the first nation under that Act.