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← Historical versions

Versions of s. 212.1(3)(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. 2018-12-13 to present available View Source
    a non-resident person or designated partnership shall, for greater certainty, be deemed not to deal at arm’s length with a purchaser corporation at the time of a disposition described in subsection (1) if the non-resident person or designated partnership was,
    Full text

    a non-resident person shall, for greater certainty, be deemed not to deal at arm’s length with a purchaser corporation at the time of a disposition described in subsection (1) if the non-resident person was,

  2. 2016-12-15 to 2018-12-13 View Source
    in respect of any disposition described in subsection (1) by a non-resident person ofor sharesdesignated of the capital stock of a subject corporation to a purchaser corporation, the non-resident personpartnership shall, for greater certainty, be deemed not to deal at arm’s length with thea purchaser corporation at the time of a disposition described in subsection (1) if the non-resident person or designated partnership was,
    Full text

    a non-resident person or designated partnership shall, for greater certainty, be deemed not to deal at arm’s length with a purchaser corporation at the time of a disposition described in subsection (1) if the non-resident person or designated partnership was,

  3. 2004-08-31 to 2016-12-15 View Source

    in respect of any disposition described in subsection (1) by a non-resident person of shares of the capital stock of a subject corporation to a purchaser corporation, the non-resident person shall, for greater certainty, be deemed not to deal at arm’s length with the purchaser corporation if the non-resident person was,