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Versions of s. 85.1(4.1)(a)

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

    a taxpayer or a particular person in respect of the taxpayer (each of which is referred to in this subsection as a “relevant taxpayer”) and an acquirer are deemed to be dealing with each other at arm’s length, at any time, for the purposes of clause (4)(a)(ii)(A) if,