Hyperlawhypertext legal database Income Tax Act

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Versions of s. 237.3(2)(a)

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
    every person for whom a tax benefit results, or wouldfor whom a tax benefit is expected to result butbased foron sectionthe 245,person’s fromtax treatment of the reportable transaction, from any other reportable transaction that is part of a series of transactions that includes the reportable transaction or from the series of transactions;
    Full text

    every person for whom a tax benefit results, or for whom a tax benefit is expected to result based on the person’s tax treatment of the reportable transaction, from

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

    every person for whom a tax benefit results, or would result but for section 245, from the reportable transaction, from any other reportable transaction that is part of a series of transactions that includes the reportable transaction or from the series of transactions;