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Versions of s. 126(7), definition “related transactions”

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
    related transactions, in respect of a taxpayer’s ownership of a property for a period, means transactions entered into by the taxpayer as part of the arrangement under which the property was owned; (opérations connexes)
    Full text

    related transactions, in respect of a taxpayer’s ownership of a property for a period, means transactions entered into by the taxpayer as part of the arrangement under which the property was owned; (opérations connexes)

  2. 2017-01-01 to 2018-01-01 View Source
    related transactions, in respect of a taxpayer’s ownership of a property for a period, means transactions entered into by the taxpayer as part of the arrangement under which the property was owned; (opérations connexes)
    Full text

    related transactions, in respect of a taxpayer’s ownership of a property for a period, means transactions entered into by the taxpayer as part of the arrangement under which the property was owned; (opérations connexes)

  3. 2004-08-31 to 2017-01-01 View Source

    related transactions, in respect of a taxpayer’s ownership of a property for a period, means transactions entered into by the taxpayer as part of the arrangement under which the property was owned;