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Versions of s. 146.2(4)(a)

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. 2013-06-26 to present available View Source
    the terms and conditions of the indebtedness are terms and conditions that persons dealing at arm’s length with each other would have entered into; and
    Full text

    the terms and conditions of the indebtedness are terms and conditions that persons dealing at arm’s length with each other would have entered into; and

  2. 2009-03-12 to 2013-06-26 View Source
    “income”the includes dividends described in section 83;terms and conditions of the indebtedness are terms and conditions that persons dealing at arm’s length with each other would have entered into; and
    Full text

    the terms and conditions of the indebtedness are terms and conditions that persons dealing at arm’s length with each other would have entered into; and

  3. 2009-01-01 to 2009-03-12 View Source

    “income” includes dividends described in section 83; and