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Versions of s. 245(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. 2010-12-15 to present available View Source
    Subsection (2) applies to a transaction only if it may reasonably be considered that the transaction
    Full text

    Subsection (2) applies to a transaction only if it may reasonably be considered that the transaction

  2. 2005-05-13 to 2010-12-15 View Source
    ForSubsection greater(2) certainty, subsection 245(2) does not applyapplies to a transaction whereonly if it may reasonably be considered that the transaction would not result directly or indirectly in a misuse of the provisions of this Act or an abuse having regard to the provisions of this Act, other than this section, read as a whole.
    Full text

    Subsection (2) applies to a transaction only if it may reasonably be considered that the transaction

  3. 2004-08-31 to 2005-05-13 View Source

    For greater certainty, subsection 245(2) does not apply to a transaction where it may reasonably be considered that the transaction would not result directly or indirectly in a misuse of the provisions of this Act or an abuse having regard to the provisions of this Act, other than this section, read as a whole.