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Versions of s. 245(4.2)

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. 2024-06-20 to present available View Source

    Factors that establish that a transaction or series of transactions is significantly lacking in economic substance may include, but are not limited to, any of the following: