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Versions of s. 118.1(19)(c)

I-3.3 — Income 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. 2018-01-01 to present available View Source
    either,
    Full text

    either,

  2. 2016-12-15 to 2018-01-01 View Source
    the taxpayer deals at arm’s length with the donee; andeither,
    Full text

    either,

  3. 2004-08-31 to 2016-12-15 View Source

    the taxpayer deals at arm’s length with the donee; and