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Versions of s. 160(5)(a)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2022-12-15 to present available View Source

    the transferor is deemed to not be dealing at arm’s length with the transferee at all times in the transaction or series of transactions if