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Versions of s. 104(13.2)(a)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2018-06-21 to present available View Source
    for the purposes of subsections (13) and 105(2) (except in the application of subsection (13) for the purposes of subsection (21)), be deemed not to have been paid or to have become payable in the year to or for the benefit of the beneficiary or out of income of the trust; and
    Full text

    for the purposes of subsections (13) and 105(2) (except in the application of subsection (13) for the purposes of subsection (21)), be deemed not to have been paid or to have become payable in the year to or for the benefit of the beneficiary or out of income of the trust; and

  2. 2013-06-26 to 2018-06-21 View Source
    for the purposes of subsections 104(13)(13) and 105(2) (except in the application of subsection 104(13)(13) for the purposes of subsection 104(21)),(21)), be deemed not to have been paid or to have become payable in the year to or for the benefit of the beneficiariesbeneficiary or out of income of the trust; and
    Full text

    for the purposes of subsections (13) and 105(2) (except in the application of subsection (13) for the purposes of subsection (21)), be deemed not to have been paid or to have become payable in the year to or for the benefit of the beneficiary or out of income of the trust; and

  3. 2004-08-31 to 2013-06-26 View Source

    for the purposes of subsections 104(13) and 105(2) (except in the application of subsection 104(13) for the purposes of subsection 104(21)), be deemed not to have been paid or to have become payable in the year to or for the benefit of the beneficiaries or out of income of the trust; and