Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 95(1), definition “specified purchaser”, para (b)

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
    an entity resident in Canada with which the particular taxpayer does not deal at arm’s length,
    Full text

    an entity resident in Canada with which the particular taxpayer does not deal at arm’s length,

  2. 2007-12-14 to 2018-12-13 View Source

    an entity resident in Canada with which the particular taxpayer does not deal at arm’s length,