Tax wiki
s. 134
PART I — Income Tax · DIVISION F — Special Rules Applicable in Certain Circumstances · Non-Resident-Owned Investment Corporations
Non-resident-owned corporation not a Canadian corporation, etc.
Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31
Current text
Notwithstanding any other provision of this Act, a non-resident-owned investment corporation that would, but for this section, be a Canadian corporation, taxable Canadian corporation or private corporation shall be deemed not to be a Canadian corporation, taxable Canadian corporation or private corporation, as the case may be, except for the purposes of section 87, subsection 88(2) and sections 212.1 and 219.
Source: Justice Laws Website. Not an official version.
Historic text
This section has not been amended since the start of the point-in-time record on 31 August 2004.
Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 134 links to the one before it.
Enacting and amending legislation
- 1970-71-72, c. 63, s. 1“134”; 1973-74, c. 14, s. 43; 1977-78, c. 1, s. 67; 1980-81-82-83, c. 140, s. 92; 1985, c. 45, s. 78
Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.
Cross-references
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 134.