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Versions of s. 248(1), definition “qualifying business transfer”, para (c)(i)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2024-06-20 to present available View Source

    the taxpayer deals at arm’s length with the subject corporation, the trust and any purchaser corporation, and