Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 217, definition “specified arm s length supply”

E-15 — Excise Tax Act · 3 versions · View current text

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

  1. 2017-12-15 to present available View Source
    specified arm’s length supply means a supply (other than a specified derivative supply) of a financial service (other than a specified financial service) made to a qualifying taxpayer as part of a transaction or series of transactions in which all participants deal at arm’s length with the qualifying taxpayer. (fourniture déterminée entre personnes sans lien de dépendance)
    Full text

    specified arm’s length supply means a supply (other than a specified derivative supply) of a financial service (other than a specified financial service) made to a qualifying taxpayer as part of a transaction or series of transactions in which all participants deal at arm’s length with the qualifying taxpayer. (fourniture déterminée entre personnes sans lien de dépendance)

  2. 2016-06-22 to 2017-12-15 View Source
    specified arm’s length supply means a supply (other than a specified derivative supply) of a financial service (other than a specified financial service) made to a qualifying taxpayer as part of a transaction or series of transactions in which all participants deal at arm’s length with the qualifying taxpayer. (fourniture déterminée entre personnes sans lien de dépendance)
    Full text

    specified arm’s length supply means a supply (other than a specified derivative supply) of a financial service (other than a specified financial service) made to a qualifying taxpayer as part of a transaction or series of transactions in which all participants deal at arm’s length with the qualifying taxpayer. (fourniture déterminée entre personnes sans lien de dépendance)

  3. 2010-07-12 to 2016-06-22 View Source

    specified arm’s length supply means a supply (other than a specified derivative supply) of a financial service (other than a specified financial service) made to a qualifying taxpayer as part of a transaction or series of transactions in which all participants deal at arm’s length with the qualifying taxpayer.