Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 7(1.4)(b)(v)

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. 2013-06-26 to present available View Source
    a qualifying person with which the corporation referred to in subparagraph (iii) does not deal at arm’s length immediately after the disposition, or
    Full text

    a qualifying person with which the corporation referred to in subparagraph (iii) does not deal at arm’s length immediately after the disposition, or

  2. 2009-03-12 to 2013-06-26 View Source
    a qualifying person with which the corporation referred to in subparagraph (iii) does not deal at arm’s length immediately after the dispositiondisposition, or
    Full text

    a qualifying person with which the corporation referred to in subparagraph (iii) does not deal at arm’s length immediately after the disposition, or

  3. 2004-08-31 to 2009-03-12 View Source

    a qualifying person with which the corporation referred to in subparagraph (iii) does not deal at arm’s length immediately after the disposition