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Versions of s. 33.1(1), definition “eligible loan”, para (a)(i)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2013-06-26 View Source

    at the particular time, neither a person other than a non-resident person nor a person with whom the taxpayer is not dealing at arm’s length is obligated to the taxpayer, either immediately or in the future and either absolutely or contingently, to pay to the taxpayer any amount in respect of the loan,