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← Historical versions

Versions of s. 237.1(4)

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. 2018-06-21 to present available View Source
    A person may, at any time, whether as a principal or an agent, sell or issue, or accept consideration in respect of, a tax shelter only if
    Full text

    A person may, at any time, whether as a principal or an agent, sell or issue, or accept consideration in respect of, a tax shelter only if

  2. 2012-06-29 to 2018-06-21 View Source
    NoA person shall,may, at any time, whether as a principal or an agent, sell or issue, or accept consideration in respect of, a tax shelter beforeonly the Minister has issued an identification number for the tax shelter.if
    Full text

    A person may, at any time, whether as a principal or an agent, sell or issue, or accept consideration in respect of, a tax shelter only if

  3. 2004-08-31 to 2012-06-29 View Source

    No person shall, whether as a principal or an agent, sell or issue, or accept consideration in respect of, a tax shelter before the Minister has issued an identification number for the tax shelter.