Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 248(1), definition “synthetic disposition arrangement”, para (a)

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. 2018-06-21 to present available View Source
    are entered into by the taxpayer or by a person or partnership that does not deal at arm’s length with the taxpayer,
    Full text

    are entered into by the taxpayer or by a person or partnership that does not deal at arm’s length with the taxpayer,

  2. 2013-12-12 to 2018-06-21 View Source

    are entered into by the taxpayer or by a person or partnership that does not deal at arm’s length with the taxpayer,