Full text
the taxpayer and a person or partnership (referred to in this subsection and subsection 127(22) as the “transferee”) with which the taxpayer does not deal at arm’s length file an agreement or amended agreement with the Minister,
the taxpayer and a person or partnership (referred to in this subsection and subsection 127(22) as the “transferee”) with which the taxpayer does not deal at arm’s length file an agreement or amended agreement with the Minister,
the taxpayer and a person or partnership (referred to in this subsection and subsection 127(22) as the “transferee”) with which the taxpayer does not deal at arm’s length file an agreement or amended agreement with the Minister,