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Versions of s. 237.3(1), definition “reportable transaction”, para (a)(i)

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. 2013-06-26 to present available View Source

    is based on the amount of a tax benefit that results, or would result but for section 245, from the avoidance transaction or series,