Versions of s. 247(1), definition “transfer pricing capital setoff adjustment”

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2017-01-01 to present available View Source

transfer pricing capital setoff adjustment of a taxpayer for a taxation year means the amount, if any, that would be the taxpayer’s transfer pricing capital adjustment for the year if the references, in the definition transfer pricing capital adjustment, to “reduced” were read as “increased”. (redressement compensatoire de capital)

Full text

transfer pricing capital setoff adjustment of a taxpayer for a taxation year means the amount, if any, that would be the taxpayer’s transfer pricing capital adjustment for the year if the references, in the definition transfer pricing capital adjustment, to “reduced” were read as “increased”. (redressement compensatoire de capital)
2004-08-31 to 2017-01-01 View Source

transfer pricing capital setoff adjustment of a taxpayer for a taxation year means the amount, if any, that would be the taxpayer’s transfer pricing capital adjustment for the year if the references, in the definition transfer pricing capital adjustment, to “reduced” were read as “increased”.