← Historical versions

Versions of s. 212.3(4), definition “qualifying substitute corporation”, para (a)(iii)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2021-06-29 to present available View Source

    a non-resident person that does not deal at arm’s length with a parent;