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Versions of s. 247(4)(a)(iv)

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 functions performed,performed theby property used or contributed and the risks assumed, in respecteach of the transaction, by the participants in the transaction,transaction or series, based on their actual conduct, taking into account
    Full text

    the functions performed by each of the participants in the transaction or series, based on their actual conduct, taking into account

  2. 2017-01-01 to 2026-03-26 View Source
    the functions performed, the property used or contributed and the risks assumed, in respect of the transaction, by the participants in the transaction,
    Full text

    the functions performed, the property used or contributed and the risks assumed, in respect of the transaction, by the participants in the transaction,

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

    the functions performed, the property used or contributed and the risks assumed, in respect of the transaction, by the participants in the transaction,