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I-3 - Taxation Act

Section 579
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579. In this Title, the foreign accrual property income of a foreign affiliate of a taxpayer for a taxation year of such affiliate means an amount equal to that which is computed as foreign accrual property income in respect of the affiliate for the year under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and the Income Tax Regulations made under that Act.
1975, c. 22, s. 158; 2013, c. 10, s. 35.
579. In this Title, the foreign accrual property income of a foreign affiliate of a taxpayer for a taxation year of such affiliate, means the amount determined according to the rules prescribed for such purpose.
1975, c. 22, s. 158.
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