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I-3 - Taxation Act

Section 576.1
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576.1. In this Title, “excluded property” of a foreign affiliate of a taxpayer means any property that constitutes excluded property of the foreign affiliate for the purposes of subdivision i of Division B of Part I of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th supplement).
1984, c. 15, s. 127; 1985, c. 25, s. 103; 1989, c. 5, s. 72; 1993, c. 16, s. 231; 1996, c. 39, s. 162.
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