← Historical versions

Versions of s. 149.2(2)

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. 2009-03-12 to present available View Source
    If a private foundation or a relevant person in respect of the private foundation has engaged in one or more transactions or series of transactions or events, a purpose of which may reasonably be considered to be to avoid the application of the definition material transaction, each of those transactions or series of transactions or events is deemed to be a material transaction.
    Full text

    If a private foundation or a relevant person in respect of the private foundation has engaged in one or more transactions or series of transactions or events, a purpose of which may reasonably be considered to be to avoid the application of the definition material transaction, each of those transactions or series of transactions or events is deemed to be a material transaction.

  2. 2007-12-14 to 2009-03-12 View Source

    If a private foundation or a relevant person in respect of the private foundation has engaged in one or more transactions or series of transactions or events, a purpose of which may reasonably be considered to be to avoid the application of the definition material transaction, each of those transactions or series of transactions or events is deemed to be a material transaction.