Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 95(1), definition “controlled foreign affiliate”, para (e)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2007-12-14 View Source

    the taxpayer and a person or persons with whom the taxpayer does not deal at arm’s length;