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

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
    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 memberperson that is, at any time during the period that begins at the time of whichthe is,foreign merger and ends immediately after the transaction,relevant event or series,disposition, a particular person described in subparagraphrespect (i).of the taxpayer, unless
    Full text

    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 foreign merger and ends immediately after the relevant disposition, a particular person in respect of the taxpayer, unless

  2. 2019-01-01 to 2026-03-26 View Source
    a partnership a member of which is, immediately after the transaction, event or series, a person described in subparagraph (i).
    Full text

    a partnership a member of which is, immediately after the transaction, event or series, a person described in subparagraph (i).

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

    a partnership a member of which is, immediately after the transaction, event or series, a person described in subparagraph (i).