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Versions of s. 183.3(1), definition “qualifying issuance”, para (c)

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. 2026-03-26 to present available View Source
    to a person or partnership, with which the covered entity deals at arm’s length and is not affiliated, in exchange for property used in an active business carried on by the covered entity’sentity activeor business.by a specified affiliate of the covered entity. (émission admissible)
    Full text

    to a person or partnership, with which the covered entity deals at arm’s length and is not affiliated, in exchange for property used in an active business carried on by the covered entity or by a specified affiliate of the covered entity. (émission admissible)

  2. 2024-06-20 to 2026-03-26 View Source

    to a person or partnership, with which the covered entity deals at arm’s length and is not affiliated, in exchange for property used in the covered entity’s active business. (émission admissible)