Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 18.4(10)(b)(i)

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. 2024-06-20 to present available View Source

    a payer of the payment does not deal at arm’s length with, or is a specified entity in respect of, a recipient of the payment, or