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Versions of s. 212(3.1)(e)

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 during the relevant period, the total of all amounts — each of which is an amount outstanding as or on account of a debt or other obligation owed by the immediate funder that is a relevant funding arrangement or the fair market value of a particular property in respect of which the immediate funder is granted a specified right that is a relevant funding arrangement — is equal to at least 25% of the total of
    Full text

    at any time during the relevant period, the total of all amounts — each of which is an amount outstanding as or on account of a debt or other obligation owed by the immediate funder that is a relevant funding arrangement or the fair market value of a particular property in respect of which the immediate funder is granted a specified right that is a relevant funding arrangement — is equal to at least 25% of the total of

  2. 2017-01-01 to 2017-12-14 View Source
    at any time during the relevant period, the total of all amounts — each of which is, in respect of the particular debt or other obligation,is an amount outstanding as or on account of an intermediarya debt or other obligation owed by the immediate funder that is a relevant funding arrangement or the fair market value of a particular property described in subparagraphrespect (c)(ii)of which the immediate funder is granted a specified right that is a relevant funding arrangement — is equal to at least 25% of the total of
    Full text

    at any time during the relevant period, the total of all amounts — each of which is an amount outstanding as or on account of a debt or other obligation owed by the immediate funder that is a relevant funding arrangement or the fair market value of a particular property in respect of which the immediate funder is granted a specified right that is a relevant funding arrangement — is equal to at least 25% of the total of

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

    the total of all amounts — each of which is, in respect of the particular debt or other obligation, an amount outstanding as or on account of an intermediary debt or the fair market value of a particular property described in subparagraph (c)(ii) — is equal to at least 25% of the total of