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Canadian tax interpretations and transactional implications
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Income Tax Act
201-220
Section 212.3
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Subsection 212.3(1)
Subsection 212.3(1.1)
Subsection 212.3(2)
Subsection 212.3(3)
Subsection 212.3(4)
Subsection 212.3(5)
Subsection 212.3(7)
Subsection 212.3(8)
Subsection 212.3(9)
Subsection 212.3(10)
Subsection 212.3(11)
Subsection 212.3(14)
Subsection 212.3(15)
Subsection 212.3(16)
Subsection 212.3(17)
Subsection 212.3(18)
Subsection 212.3(18.1)
Subsection 212.3(19)
Subsection 212.3(20)
Subsection 212.3(21)
Subsection 212.3(22)
Subsection 212.3(23)
Subsection 212.3(24)
Subsection 212.3(25)
