Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

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
    for greater certainty, any arrangement under which
    Full text

    for greater certainty, any arrangement under which

  2. 2017-05-01 to 2018-06-21 View Source
    includes, for greater certainty, any arrangement under which
    Full text

    for greater certainty, any arrangement under which

  3. 2013-06-26 to 2017-05-01 View Source
    underincludes, thefor greater certainty, any arrangement someoneunder other than that person bears the risk of loss or enjoys the opportunity for gain or profit with respect to the share in any material respect;which
    Full text

    includes, for greater certainty, any arrangement under which

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

    under the arrangement someone other than that person bears the risk of loss or enjoys the opportunity for gain or profit with respect to the share in any material respect;