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Versions of s. 247(3)(a)(ii)(B)

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
    in any other case, the taxpayer or a partnership of which the taxpayer is a member made reasonable efforts to determine arm’samounts lengththat transferare pricesbased oron arm’s length allocationsconditions in respect of the transaction,transaction or series, and to use those prices or allocationsamounts for the purposes of this Act, and
    Full text

    in any other case, the taxpayer or a partnership of which the taxpayer is a member made reasonable efforts to determine amounts that are based on arm’s length conditions in respect of the transaction or series, and to use those amounts for the purposes of this Act, and

  2. 2017-01-01 to 2026-03-26 View Source
    in any other case, the taxpayer or a partnership of which the taxpayer is a member made reasonable efforts to determine arm’s length transfer prices or arm’s length allocations in respect of the transaction, and to use those prices or allocations for the purposes of this Act, and
    Full text

    in any other case, the taxpayer or a partnership of which the taxpayer is a member made reasonable efforts to determine arm’s length transfer prices or arm’s length allocations in respect of the transaction, and to use those prices or allocations for the purposes of this Act, and

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

    in any other case, the taxpayer or a partnership of which the taxpayer is a member made reasonable efforts to determine arm’s length transfer prices or arm’s length allocations in respect of the transaction, and to use those prices or allocations for the purposes of this Act, and