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Versions of s. 237.3(1), definition “contractual protection”, para (a)(i)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2023-06-22 to present available View Source
    protectseither aimmediately personor against a failure ofin the transactionfuture and either absolutely or series to achieve any tax benefit from the transaction or series, orcontingently,
    Full text

    either immediately or in the future and either absolutely or contingently,

  2. 2013-06-26 to 2023-06-22 View Source

    protects a person against a failure of the transaction or series to achieve any tax benefit from the transaction or series, or