← Historical versions

Versions of s. 45(3)(a)

C-52.6 — Customs Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2002-12-31 to present available View Source

    they are individuals connected by blood relationship, marriage, common-law partnership or adoption within the meaning of subsection 251(6) of the Income Tax Act;