Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 285.1(1), definition “excluded activity”, para (a)

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. 2003-01-01 to present available View Source

    promoting or selling (whether as principal or agent or directly or indirectly) an arrangement, an entity, a plan, a property or a scheme (in this definition referred to as the “arrangement”) where it can reasonably be considered that one of the main purposes for a person’s participation in the arrangement is to obtain a tax benefit; or