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Versions of s. 251.1(3), definition “contributor”, para (b)

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. 2013-12-12 to present available View Source
    a transfer made for fair market value consideration. (cotisant)
    Full text

    a transfer made for fair market value consideration. (cotisant)

  2. 2005-05-13 to 2013-12-12 View Source

    a transfer made for fair market value consideration.