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

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. 2026-03-26 to present available View Source
    one[Repealed, or2026, morec. agreements3, ors. arrangements (other than agreements or arrangements described in paragraph (c)) entered into by the person, the connected person referred to in paragraph (a) of the definition synthetic equity arrangement or, for greater certainty, by any combination of the person and connected persons, if94]
    Full text

    [Repealed, 2026, c. 3, s. 94]

  2. 2018-06-21 to 2026-03-26 View Source
    one or more agreements or arrangements (other than agreements or arrangements described in paragraph (c)) entered into by the person, the connected person referred to in paragraph (a) of the definition synthetic equity arrangement or, for greater certainty, by any combination of the person and connected persons, if
    Full text

    one or more agreements or arrangements (other than agreements or arrangements described in paragraph (c)) entered into by the person, the connected person referred to in paragraph (a) of the definition synthetic equity arrangement or, for greater certainty, by any combination of the person and connected persons, if

  3. 2017-05-01 to 2018-06-21 View Source
    one or more agreements or arrangements (other than agreements or arrangements described in paragraph (c)) entered into by the corporationperson, isthe obligatedconnected person referred to payin toparagraph another(a) of the definition synthetic equity arrangement or, for greater certainty, by any combination of the person anand amountconnected aspersons, compensation forif
    Full text

    one or more agreements or arrangements (other than agreements or arrangements described in paragraph (c)) entered into by the person, the connected person referred to in paragraph (a) of the definition synthetic equity arrangement or, for greater certainty, by any combination of the person and connected persons, if

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

    the corporation is obligated to pay to another person an amount as compensation for