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← Historical versions

Versions of s. 261(18)(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. 2017-12-14 to present available View Source
    the transferor and the transferee are related at the transfer time or become related in the course of a series of transactions or events that includes the transfer;
    Full text

    the transferor and the transferee are related at the transfer time or become related in the course of a series of transactions or events that includes the transfer;

  2. 2009-03-12 to 2017-12-14 View Source

    the transferor and the transferee are related at the transfer time or become related in the course of a series of transactions or events that includes the transfer;