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Versions of s. 247(2)(a)

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
    the termstaxpayer or conditionsthe madepartnership and a non-resident person with whom the taxpayer or imposed,the inpartnership, respector a member of the transactionpartnership, ordoes series,not betweendeal anyat arm’s length (or a partnership of which the non-resident person is a member) are participants in the transaction or seriesseries; differ from those that would have been made between persons dealing at arm’s length, orand
    Full text

    the taxpayer or the 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 the transaction or series; and

  2. 2017-01-01 to 2026-03-26 View Source
    the terms or conditions made or imposed, in respect of the transaction or series, between any of the participants in the transaction or series differ from those that would have been made between persons dealing at arm’s length, or
    Full text

    the terms or conditions made or imposed, in respect of the transaction or series, between any of the participants in the transaction or series differ from those that would have been made between persons dealing at arm’s length, or

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

    the terms or conditions made or imposed, in respect of the transaction or series, between any of the participants in the transaction or series differ from those that would have been made between persons dealing at arm’s length, or