Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 251(1)(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. 2013-06-26 to present available View Source
    wherein paragraphany (b)other does not apply,case, it is a question of fact whether persons not related to each other areare, at a particular timetime, dealing with each other at arm’s length.
    Full text

    in any other case, it is a question of fact whether persons not related to each other are, at a particular time, dealing with each other at arm’s length.

  2. 2004-08-31 to 2013-06-26 View Source

    where paragraph (b) does not apply, it is a question of fact whether persons not related to each other are at a particular time dealing with each other at arm’s length.