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

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
    the synthetic short position was entered into for the purpose of obtaining the effect referred to in clause (B), and
    Full text

    the synthetic short position was entered into for the purpose of obtaining the effect referred to in clause (B), and

  2. 2016-06-22 to 2018-06-21 View Source

    the synthetic short position was entered into for the purpose of obtaining the effect referred to in clause (B), and