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Versions of s. 248(1), definition “synthetic equity arrangement”, para (b)(i)

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. 2026-03-26 to present available View Source
    an[Repealed, agreement2026, thatc. is3, tradeds. on a recognized derivatives exchange unless it can reasonably be considered that, at the time the agreement is entered into,94]
    Full text

    [Repealed, 2026, c. 3, s. 94]

  2. 2018-06-21 to 2026-03-26 View Source
    an agreement that is traded on a recognized derivatives exchange unless it can reasonably be considered that, at the time the agreement is entered into,
    Full text

    an agreement that is traded on a recognized derivatives exchange unless it can reasonably be considered that, at the time the agreement is entered into,

  3. 2016-06-22 to 2018-06-21 View Source

    an agreement that is traded on a recognized derivatives exchange unless it can reasonably be considered that, at the time the agreement is entered into,