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Versions of s. 122.1(1), definition “non portfolio property”, para (c)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2013-12-12 to present available View Source
    a property that the trustparticular or partnership,entity, or a person or partnership with whom the trustparticular or partnershipentity does not deal at arm’s length, uses at that time in the course of carrying on a business in Canada. (bien hors portefeuille)
    Full text

    a property that the particular entity, or a person or partnership with whom the particular entity does not deal at arm’s length, uses at that time in the course of carrying on a business in Canada. (bien hors portefeuille)

  2. 2007-06-22 to 2013-12-12 View Source

    a property that the trust or partnership, or a person or partnership with whom the trust or partnership does not deal at arm’s length, uses at that time in the course of carrying on a business in Canada.