Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 285.03(1), definition “section 325 avoidance transaction”, para (b)

E-15 — Excise Tax 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. 2022-12-15 to present available View Source

    if subsection 325(5) applied to the transaction or series of transactions, the amount determined under subparagraph 325(5)(c)(ii) would exceed the amount determined under subparagraph 325(5)(c)(i). (opération d’évitement de l’article 325)