PART XVIII — Enhanced International Information Reporting

Anti-avoidance

Not yet annotated · Text current to 2026-06-21 · section last amended 2014-06-27

Current text

If a person enters into an arrangement or engages in a practice, the primary purpose of which can reasonably be considered to be to avoid an obligation under this Part, the person is subject to the obligation as if the person had not entered into the arrangement or engaged in the practice.

Source: Justice Laws Website. Not an official version.

Historic text

This section has not been amended since it was enacted (2014, c. 20, s. 101), so there is no earlier version.

Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 268 links to the one before it.

Enacting and amending legislation

2014, c. 20, s. 101

Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.

Cross-references

No other section of the Act refers to this section, and it refers to no other section.

References are generated from the statutory text and list other sections of the Act only.

Citation

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 268.