← Historical versions

Versions of s. 285.03(1), definition “section 325 avoidance planning”

E-15 — Excise Tax Act · 1 version · View current text

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

  1. 2022-12-15 to present available View Source

    section 325 avoidance planning, by a person, means a planning activity in respect of a transaction or series of transactions that meets the following conditions: