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← Historical versions

Versions of s. 95(2.3)(b)

I-3.3 — Income Tax Act · 3 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
    the sale or exchange was made by the affiliate in the course of a business conducted principally with persons with whom the affiliate deals at arm’s length, if
    Full text

    the sale or exchange was made by the affiliate in the course of a business conducted principally with persons with whom the affiliate deals at arm’s length, if

  2. 2007-12-14 to 2018-12-13 View Source
    the sale or exchange was made by the affiliate in the course of a business carried on by the affiliateconducted principally with persons with whom the affiliate deals at arm’s lengthlength, in the country under whose laws the affiliate was formed or continued and exists and is governed and in which the business is principally carried on by it; andif
    Full text

    the sale or exchange was made by the affiliate in the course of a business conducted principally with persons with whom the affiliate deals at arm’s length, if

  3. 2004-08-31 to 2007-12-14 View Source

    the sale or exchange was made in the course of a business carried on by the affiliate principally with persons with whom the affiliate deals at arm’s length in the country under whose laws the affiliate was formed or continued and exists and is governed and in which the business is principally carried on by it; and