Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 7(1.5)(b)(ii)

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. 2013-06-26 to present available View Source
    a qualifying person with which the particular qualifying person does not deal at arm’s length immediately after the disposition or exchange,
    Full text

    a qualifying person with which the particular qualifying person does not deal at arm’s length immediately after the disposition or exchange,

  2. 2004-08-31 to 2013-06-26 View Source

    a qualifying person with which the particular qualifying person does not deal at arm’s length immediately after the disposition or exchange,