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Income Tax Regulations

Version of section 800 from 2009-11-19 to 2020-06-17:


 Subsections 215(1), (2) and (3) of the Act do not apply to amounts paid or credited to a registered non-resident insurer.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/79-424, s. 1
  • SOR/2009-302, s. 5
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