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← Historical versions

Versions of s. 207.05(1)

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
    A tax is payable under this Part for a calendar year if, in the year, an advantage in relation to a registered plan is extended to, or is received or receivable by, the controlling individual of the registered plan, a trust governed by the registered plan, or any other person who does not deal at arm’s length with the controlling individual.
    Full text

    A tax is payable under this Part for a calendar year if, in the year, an advantage in relation to a registered plan is extended to, or is received or receivable by, the controlling individual of the registered plan, a trust governed by the registered plan, or any other person who does not deal at arm’s length with the controlling individual.

  2. 2011-12-15 to 2017-12-14 View Source
    A tax is payable under this Part for a calendar year if, in the year, an advantage in relation to a TFSAregistered plan is extended to, or is received or receivable by, athe holdercontrolling individual of the TFSA,registered plan, a trust governed by the TFSA,registered plan, or any other person who does not deal at arm’s length with the holdercontrolling of the TFSA.individual.
    Full text

    A tax is payable under this Part for a calendar year if, in the year, an advantage in relation to a registered plan is extended to, or is received or receivable by, the controlling individual of the registered plan, a trust governed by the registered plan, or any other person who does not deal at arm’s length with the controlling individual.

  3. 2010-12-15 to 2011-12-15 View Source
    A tax is payable under this Part for a calendar year in connection with a TFSA if, in the year, an advantage in relation to thea TFSA is extended toto, or is received or receivable by, a personholder whoof is,the TFSA, a trust governed by the TFSA, or any other person who does not deal at arm’s length with,with the holder of the TFSA.
    Full text

    A tax is payable under this Part for a calendar year if, in the year, an advantage in relation to a TFSA is extended to, or is received or receivable by, a holder of the TFSA, a trust governed by the TFSA, or any other person who does not deal at arm’s length with the holder of the TFSA.

  4. 2009-01-01 to 2010-12-15 View Source

    A tax is payable under this Part for a calendar year in connection with a TFSA if, in the year, an advantage in relation to the TFSA is extended to a person who is, or who does not deal at arm’s length with, the holder of the TFSA.