Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 247(2)

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
    WhereSubsection (2.02) applies to a taxpayer or a partnership andin a non-resident person with whom the taxpayer or the partnership, or a memberrespect of the partnership, does not deal at arm’s length (or a partnership of which the non-resident person is a member) are participants in a transaction or a series of transactions andif
    Full text

    Subsection (2.02) applies to a taxpayer or a partnership in respect of a transaction or series of transactions if

  2. 2017-01-01 to 2026-03-26 View Source
    Where a taxpayer or a partnership and a non-resident person with whom the taxpayer or the partnership, or a member of the partnership, does not deal at arm’s length (or a partnership of which the non-resident person is a member) are participants in a transaction or a series of transactions and
    Full text

    Where a taxpayer or a partnership and a non-resident person with whom the taxpayer or the partnership, or a member of the partnership, does not deal at arm’s length (or a partnership of which the non-resident person is a member) are participants in a transaction or a series of transactions and

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

    Where a taxpayer or a partnership and a non-resident person with whom the taxpayer or the partnership, or a member of the partnership, does not deal at arm’s length (or a partnership of which the non-resident person is a member) are participants in a transaction or a series of transactions and