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Versions of s. 247(1), definition “arm s length transfer price”

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. 2026-03-26 to present available View Source
    arm’s length transfer priceprice[Repealed, means,2026, inc. respect3, ofs. a transaction, an amount that would have been a transfer price in respect of the transaction if the participants in the transaction had been dealing at arm’s length with each other. (prix de transfert de pleine concurrence)93]
    Full text

    arm’s length transfer price[Repealed, 2026, c. 3, s. 93]

  2. 2017-01-01 to 2026-03-26 View Source
    arm’s length transfer price means, in respect of a transaction, an amount that would have been a transfer price in respect of the transaction if the participants in the transaction had been dealing at arm’s length with each other. (prix de transfert de pleine concurrence)
    Full text

    arm’s length transfer price means, in respect of a transaction, an amount that would have been a transfer price in respect of the transaction if the participants in the transaction had been dealing at arm’s length with each other. (prix de transfert de pleine concurrence)

  3. 2004-08-31 to 2017-01-01 View Source

    arm’s length transfer price means, in respect of a transaction, an amount that would have been a transfer price in respect of the transaction if the participants in the transaction had been dealing at arm’s length with each other.