Versions of s. 18.2(14)

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

2024-06-20 to present available View Source

For the purposes of subparagraph (c)(iv) of the definition excluded entity, a person or partnership is deemed to be tax-indifferent and not to deal at arm’s length with the taxpayer or any eligible group entity in respect of the taxpayer throughout a taxation year of the taxpayer if