Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 207.01(1), definition “advantage”, para (b)(i)(A)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2017-12-14 to present available View Source
    would not have occurred in a normal commercial or investment context in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly, and
    Full text

    would not have occurred in a normal commercial or investment context in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly, and

  2. 2013-12-12 to 2017-12-14 View Source
    would not have occurred in ana opennormal marketcommercial or investment context in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly, and
    Full text

    would not have occurred in a normal commercial or investment context in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly, and

  3. 2009-03-12 to 2013-12-12 View Source

    would not have occurred in an open market in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly, and