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Versions of s. 104(16)

I-3.3 — Income Tax Act · 4 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
    If an amount (in this subsection and section 122 referred to as the trust’s “non-deductible distributions amount” for the taxation year) is determined under subparagraph (ii) of the description of B in paragraph (6)(b) in respect of a SIFT trust for a taxation year
    Full text

    If an amount (in this subsection and section 122 referred to as the trust’s “non-deductible distributions amount” for the taxation year) is determined under subparagraph (ii) of the description of B in paragraph (6)(b) in respect of a SIFT trust for a taxation year

  2. 2014-12-16 to 2018-06-21 View Source
    If an amount (in this subsection and section 122 referred to as the trust’s “non-deductible distributions amount” for the taxation year) is determined under subparagraph (6)(b)(iv)(ii) of the description of B in paragraph (6)(b) in respect of a SIFT trust for a taxation year
    Full text

    If an amount (in this subsection and section 122 referred to as the trust’s “non-deductible distributions amount” for the taxation year) is determined under subparagraph (ii) of the description of B in paragraph (6)(b) in respect of a SIFT trust for a taxation year

  3. 2007-12-14 to 2014-12-16 View Source
    If an amount (in this subsection and section 122 referred to as the trust’s non-deductible“non-deductible distributions amountamount” for the taxation year) is determined under subparagraph (6)(b)(iv) in respect of a SIFT trust for a taxation year
    Full text

    If an amount (in this subsection and section 122 referred to as the trust’s “non-deductible distributions amount” for the taxation year) is determined under subparagraph (6)(b)(iv) in respect of a SIFT trust for a taxation year

  4. 2007-06-22 to 2007-12-14 View Source

    If an amount (in this subsection and section 122 referred to as the trust’s non-deductible distributions amount for the taxation year) is determined under subparagraph (6)(b)(iv) in respect of a SIFT trust for a taxation year