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Versions of s. 245(3)

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. 2024-06-20 to present available View Source
    AnUnless it may reasonably be considered that obtaining the tax benefit is not one of the main purposes for undertaking or arranging a transaction, the transaction is an avoidance transaction meansif anythe transaction
    Full text

    Unless it may reasonably be considered that obtaining the tax benefit is not one of the main purposes for undertaking or arranging a transaction, the transaction is an avoidance transaction if the transaction

  2. 2010-12-15 to 2024-06-20 View Source
    An avoidance transaction means any transaction
    Full text

    An avoidance transaction means any transaction

  3. 2004-08-31 to 2010-12-15 View Source

    An avoidance transaction means any transaction