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Versions of s. 94(1), definition “arm s length transfer”, para (b)(vi)

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. 2017-12-14 to present available View Source
    a payment made before 2002 to a trust, to a corporation controlled by a trust or to a partnership of which a trust is a majority-interest partner in repayment of or otherwise in respect of a loan made by a trust, corporation or partnership to the transferor, or
    Full text

    a payment made before 2002 to a trust, to a corporation controlled by a trust or to a partnership of which a trust is a majority-interest partner in repayment of or otherwise in respect of a loan made by a trust, corporation or partnership to the transferor, or

  2. 2013-12-12 to 2017-12-14 View Source
    a payment made before 2002 to a trust, to a corporation controlled by a trust or to a partnership of which a trust is a majority interestmajority-interest partner in repayment of or otherwise in respect of a loan made by a trust, corporation or partnership to the transferor, or
    Full text

    a payment made before 2002 to a trust, to a corporation controlled by a trust or to a partnership of which a trust is a majority-interest partner in repayment of or otherwise in respect of a loan made by a trust, corporation or partnership to the transferor, or

  3. 2013-06-26 to 2013-12-12 View Source

    a payment made before 2002 to a trust, to a corporation controlled by a trust or to a partnership of which a trust is a majority interest partner in repayment of or otherwise in respect of a loan made by a trust, corporation or partnership to the transferor, or