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Versions of s. 104(19)(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
    an amount equal to that portion
    Full text

    an amount equal to that portion

  2. 2013-06-26 to 2018-06-21 View Source
    mayan reasonablyamount be considered (having regardequal to allthat the circumstances including the terms and conditions of the trust arrangement) to be part of the amount that, by reason of subsection 104(13) or 104(14) or section 105, as the case may be, was included in computing the income for a particular taxation year of a beneficiary under the trust, andportion
    Full text

    an amount equal to that portion

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

    may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be part of the amount that, by reason of subsection 104(13) or 104(14) or section 105, as the case may be, was included in computing the income for a particular taxation year of a beneficiary under the trust, and