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Versions of s. 248(1), definition “dividend rental arrangement”, para (a)

I-3.3 — Income Tax Act · 4 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-06-21 to present available View Source
    any arrangement entered into by the person where it can reasonably be considered that
    Full text

    any arrangement entered into by the person where it can reasonably be considered that

  2. 2017-05-01 to 2018-06-21 View Source
    means any arrangement entered into by the person where it can reasonably be considered that
    Full text

    any arrangement entered into by the person where it can reasonably be considered that

  3. 2013-06-26 to 2017-05-01 View Source
    themeans mainany reasonarrangement forentered into by the person enteringwhere intoit thecan arrangement was to enable the person to receive a dividend on a share of the capital stock of a corporation, other than a dividend on a prescribed share or a share described in paragraph (e) of the definition term preferred share in this subsection or an amount deemed toreasonably be receivedconsidered as a dividend on a share of the capital stock of a corporation by reason of subsection 15(3), andthat
    Full text

    means any arrangement entered into by the person where it can reasonably be considered that

  4. 2004-08-31 to 2013-06-26 View Source

    the main reason for the person entering into the arrangement was to enable the person to receive a dividend on a share of the capital stock of a corporation, other than a dividend on a prescribed share or a share described in paragraph (e) of the definition term preferred share in this subsection or an amount deemed to be received as a dividend on a share of the capital stock of a corporation by reason of subsection 15(3), and