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Income Tax Regulations

Version of section 806 from 2017-12-14 to 2024-10-30:


 For the purposes of paragraph (c) of the definition fully exempt interest in subsection 212(3) of the Act, the Bank for International Settlements and the European Bank for Reconstruction and Development are prescribed.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2017, c. 33, s. 90

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