Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

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 economic circumstances, assumptions, strategiespolicies and policies,business strategies, if any, that influenced the determination of the transferamounts pricesthat orare thebased allocationson ofarm’s profitslength or losses or contributions to costs, as the case may be,conditions in respect of the transaction;transaction or series;
    Full text

    the economic circumstances, assumptions, policies and business strategies, if any, that influenced the determination of the amounts that are based on arm’s length conditions in respect of the transaction or series;

  2. 2017-01-01 to 2026-03-26 View Source
    the assumptions, strategies and policies, if any, that influenced the determination of the transfer prices or the allocations of profits or losses or contributions to costs, as the case may be, in respect of the transaction;
    Full text

    the assumptions, strategies and policies, if any, that influenced the determination of the transfer prices or the allocations of profits or losses or contributions to costs, as the case may be, in respect of the transaction;

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

    the assumptions, strategies and policies, if any, that influenced the determination of the transfer prices or the allocations of profits or losses or contributions to costs, as the case may be, in respect of the transaction;