Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

I-3.3 — Income Tax Act · 2 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
    any specified hedging transaction, in respect of a DRA share of the person, and
    Full text

    any specified hedging transaction, in respect of a DRA share of the person, and

  2. 2023-06-22 to 2026-03-26 View Source

    any specified hedging transaction, in respect of a DRA share of the person,