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← Historical versions

Versions of s. 95(3.1)(a)(iii)(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
    the purchaser is the taxpayer or is a person resident in Canada with whom the taxpayer does not deal at arm’s length,
    Full text

    the purchaser is the taxpayer or is a person resident in Canada with whom the taxpayer does not deal at arm’s length,

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

    the purchaser is the taxpayer or is a person resident in Canada with whom the taxpayer does not deal at arm’s length,