Versions of s. 15(2.1)

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.

2018-12-13 to present available View Source

For the purposes of subsection (2), a person or partnership is connected with a shareholder of a particular corporation if that person or partnership does not deal at arm’s length with, or is affiliated with, the shareholder, unless, in the case of a person, that person is

Full text

For the purposes of subsection (2), a person or partnership is connected with a shareholder of a particular corporation if that person or partnership does not deal at arm’s length with, or is affiliated with, the shareholder, unless, in the case of a person, that person is
2013-06-26 to 2018-12-13 View Source

For the purposes of subsection ~~15(2),~~(2), a person or partnership is connected with a shareholder of a particular corporation if that person or partnership does not deal at arm’s length ~~with~~with, or is affiliated with, the ~~shareholder~~shareholder, ~~and~~unless, ifin the case of a person, that person is ~~a person other than~~

Full text

For the purposes of subsection (2), a person or partnership is connected with a shareholder of a particular corporation if that person or partnership does not deal at arm’s length with, or is affiliated with, the shareholder, unless, in the case of a person, that person is
2004-08-31 to 2013-06-26 View Source

For the purposes of subsection 15(2), a person is connected with a shareholder of a particular corporation if that person does not deal at arm’s length with the shareholder and if that person is a person other than