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Versions of s. 94(2)(c)(iii)

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
    it is reasonable to conclude that one of the reasons the transfer or loan is made is to avoid or minimize a liability under this Part;
    Full text

    it is reasonable to conclude that one of the reasons the transfer or loan is made is to avoid or minimize a liability under this Part;

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

    it is reasonable to conclude that one of the reasons the transfer or loan is made is to avoid or minimize a liability under this Part;