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

I-3.3 — Income Tax Act · 2 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
    the payment is made before 2011 and they would have been willing to enter into the particular loan if they dealt at arm’s length with each other, or
    Full text

    the payment is made before 2011 and they would have been willing to enter into the particular loan if they dealt at arm’s length with each other, or

  2. 2013-06-26 to 2017-12-14 View Source

    the payment is made before 2011 and they would have been willing to enter into the particular loan if they dealt at arm’s length with each other, or