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Versions of s. 163.2(1), definition “excluded activity”, para (a)(iii)

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. 2013-06-26 to present available View Source
    one of the main purposes for a person’s participation in the arrangement is to obtain a tax benefit; or
    Full text

    one of the main purposes for a person’s participation in the arrangement is to obtain a tax benefit; or

  2. 2004-08-31 to 2013-06-26 View Source

    one of the main purposes for a person’s participation in the arrangement is to obtain a tax benefit; or