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

I-3.3 — Income Tax Act · 3 versions

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

  1. 2018-06-21 to 2026-03-26 View Source
    it is reasonable to conclude that one of the purposes of the series of transactions is to obtain the result described in subparagraph (ii); (mécanisme de transfert de dividendes)
    Full text

    it is reasonable to conclude that one of the purposes of the series of transactions is to obtain the result described in subparagraph (ii); (mécanisme de transfert de dividendes)

  2. 2017-05-01 to 2018-06-21 View Source
    ait dividendis onreasonable ato shareconclude that,that during the termone of the arrangement, can reasonably be expected to provide to a holderpurposes of the shareseries of transactions is to obtain the sameresult ordescribed substantiallyin thesubparagraph same(ii); proportionate(mécanisme riskde oftransfert lossde or opportunity for gain as the particular share,dividendes)
    Full text

    it is reasonable to conclude that one of the purposes of the series of transactions is to obtain the result described in subparagraph (ii); (mécanisme de transfert de dividendes)

  3. 2004-08-31 to 2013-06-26 View Source

    a dividend on a share that, during the term of the arrangement, can reasonably be expected to provide to a holder of the share the same or substantially the same proportionate risk of loss or opportunity for gain as the particular share,