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Versions of s. 248(1), definition “specified employee”

I-3.3 — Income Tax Act · 3 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
    specified employee of a person means an employee of the person who is a specified shareholder of the person or who does not deal at arm’s length with the person; (employé déterminé)
    Full text

    specified employee of a person means an employee of the person who is a specified shareholder of the person or who does not deal at arm’s length with the person; (employé déterminé)

  2. 2016-06-22 to 2018-06-21 View Source
    specified employee of a person means an employee of the person who is a specified shareholder of the person or who does not deal at arm’s length with the person; (employé déterminé)
    Full text

    specified employee of a person means an employee of the person who is a specified shareholder of the person or who does not deal at arm’s length with the person; (employé déterminé)

  3. 2004-08-31 to 2016-06-22 View Source

    specified employee of a person means an employee of the person who is a specified shareholder of the person or who does not deal at arm’s length with the person;