Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 85.1(4)(a)(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. 2026-03-26 to present available View Source
    the relevant disposition is part of a transaction or event or a series of transactions or events for the purpose of disposing of the share to a person or partnership that,(in immediatelythis aftersubsection theand transaction,subsection event(4.1) orreferred series, was a person or partnership (other than a foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest (within the meaning assigned by paragraph 95(2)(m)) at the time of the transaction or event or throughout the series,to as the case“acquirer”) may be) with whom the taxpayer was dealing at arm’s length; orthat
    Full text

    the relevant disposition is to a person or partnership (in this subsection and subsection (4.1) referred to as the “acquirer”) that

  2. 2013-06-26 to 2026-03-26 View Source

    the disposition is part of a transaction or event or a series of transactions or events for the purpose of disposing of the share to a person or partnership that, immediately after the transaction, event or series, was a person or partnership (other than a foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest (within the meaning assigned by paragraph 95(2)(m)) at the time of the transaction or event or throughout the series, as the case may be) with whom the taxpayer was dealing at arm’s length; or