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Versions of s. 212(3.1)(c)

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
    at any time in the period during which the interest accrued (in this subsection and subsections (3.2) and (3.3) referred to as the relevant period), a relevant funder, in respect of a particular relevant funding arrangement,
    Full text

    at any time in the period during which the interest accrued (in this subsection and subsections (3.2) and (3.3) referred to as the relevant period), a relevant funder, in respect of a particular relevant funding arrangement,

  2. 2017-01-01 to 2017-12-14 View Source
    at any time in the period during which the interest accrued (in this subsection and subsections (3.2) and (3.3) referred to as the “relevantrelevant period”), the intermediary, orperiod), a personrelevant orfunder, partnershipin thatrespect doesof nota dealparticular atrelevant arm’sfunding length with the intermediary,arrangement,
    Full text

    at any time in the period during which the interest accrued (in this subsection and subsections (3.2) and (3.3) referred to as the relevant period), a relevant funder, in respect of a particular relevant funding arrangement,

  3. 2014-12-16 to 2017-01-01 View Source

    at any time in the period during which the interest accrued (in subsections (3.2) and (3.3) referred to as the “relevant period”), the intermediary, or a person or partnership that does not deal at arm’s length with the intermediary,