Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 95(1), definition “specified person or partnership”, para (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. 2018-12-13 to present available View Source
    a person (other than a partnership) that is resident in Canada and does not, at that time, deal at arm’s length with the taxpayer,
    Full text

    a person (other than a partnership) that is resident in Canada and does not, at that time, deal at arm’s length with the taxpayer,

  2. 2009-03-12 to 2018-12-13 View Source

    a person (other than a partnership) that is resident in Canada and does not, at that time, deal at arm’s length with the taxpayer,