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Versions of s. 87(8.3)(c)(i)

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. 2026-03-26 to present available View Source
    aimmediately personafter (otherthe thantransaction, aevent foreignor affiliateseries, ofdeals at arm’s length with the taxpayer inor respecta ofperson whichthat is, at any time during the taxpayerperiod hasthat a qualifying interest (within the meaning assigned by paragraph 95(2)(m))begins at the time of the transactionforeign ormerger eventand or throughout the series, as the case may be) with whom the taxpayer was dealing at arm’s lengthends immediately after the transaction, event or series, ora particular person in respect of the taxpayer, unless
    Full text

    immediately after the transaction, event or series, deals at arm’s length with the taxpayer or a person that is, at any time during the period that begins at the time of the foreign merger and ends immediately after the transaction, event or series, a particular person in respect of the taxpayer, unless

  2. 2019-01-01 to 2026-03-26 View Source
    a person (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 immediately after the transaction, event or series, or
    Full text

    a person (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 immediately after the transaction, event or series, or

  3. 2014-12-16 to 2019-01-01 View Source

    a person (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 immediately after the transaction, event or series, or