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Versions of s. 261(20)(a)

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. 2023-06-22 to present available View Source
    the specified transaction was entered into, directly or indirectly, at any time by the taxpayer and a corporationperson (referred to in this subsection as the “related corporation”)person”) to which the taxpayer is at that time related;
    Full text

    the specified transaction was entered into, directly or indirectly, at any time by the taxpayer and a person (referred to in this subsection as the “related person”) to which the taxpayer is at that time related;

  2. 2017-12-14 to 2023-06-22 View Source
    the specified transaction was entered into, directly or indirectly, at any time by the taxpayer and a corporation (referred to in this subsection as the “related corporation”) to which the taxpayer is at that time related;
    Full text

    the specified transaction was entered into, directly or indirectly, at any time by the taxpayer and a corporation (referred to in this subsection as the “related corporation”) to which the taxpayer is at that time related;

  3. 2009-03-12 to 2017-12-14 View Source

    the specified transaction was entered into, directly or indirectly, at any time by the taxpayer and a corporation (referred to in this subsection as the “related corporation”) to which the taxpayer is at that time related;