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I-3 - Taxation Act

Section 576
Disposition versions

Full text
576. For the purposes of this Title, an income bond or income debenture issued by a corporation not resident in Canada is deemed a share of the capital stock of such corporation unless the interest or other similar amount paid periodically by such corporation on the bond or debenture was, under the laws of the country in which the corporation was resident, deductible in computing the amount on which the corporation was liable to pay income or profits tax for the year imposed by the government of that country.
1972, c. 23, s. 446; 1975, c. 22, s. 155; 1997, c. 3, s. 71.
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