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Versions of s. 207.01(1), definition “swap transaction”

I-3.3 — Income Tax Act · 4 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
    swap transaction, in respect of a registered plan, means a transfer of property between the registered plan and its controlling individual or a person with whom the controlling individual does not deal at arm’s length, but does not include
    Full text

    swap transaction, in respect of a registered plan, means a transfer of property between the registered plan and its controlling individual or a person with whom the controlling individual does not deal at arm’s length, but does not include

  2. 2016-12-15 to 2017-12-14 View Source
    swap transaction, in respect of a registered plan, means a transfer of property between the registered plan and its controlling individual or a person with whom the controlling individual does not deal at arm’s length, but does not include
    Full text

    swap transaction, in respect of a registered plan, means a transfer of property between the registered plan and its controlling individual or a person with whom the controlling individual does not deal at arm’s length, but does not include

  3. 2011-12-15 to 2016-12-15 View Source
    swap transaction, in respect of a trustregistered governed by a TFSA,plan, means a transfer of property (other than a transfer that is a distribution or a contribution) occurring between the trustregistered plan and theits holdercontrolling of the TFSAindividual or a person with whom the holdercontrolling individual does not deal at arm’s length.length, but does not include
    Full text

    swap transaction, in respect of a registered plan, means a transfer of property between the registered plan and its controlling individual or a person with whom the controlling individual does not deal at arm’s length, but does not include

  4. 2010-12-15 to 2011-12-15 View Source

    swap transaction, in respect of a trust governed by a TFSA, means a transfer of property (other than a transfer that is a distribution or a contribution) occurring between the trust and the holder of the TFSA or a person with whom the holder does not deal at arm’s length.