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Versions of s. 85.1(4)(a)(ii)(B)

I-3.3 — Income Tax Act · 1 version · 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

    immediately after the relevant disposition, is a non-resident person or partnership that does not deal at arm’s length with the taxpayer or with a person that is, at any time during the period that begins at the time of the disposition and ends immediately after the relevant disposition, a particular person in respect of the taxpayer, unless