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Versions of s. 104(21)(a)(ii)

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
    may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust) to be part of the amount that, because of paragraph (13)(a), subsection (14) or section 105, was included in computing the income for that taxation year of the taxpayer;
    Full text

    may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust) to be part of the amount that, because of paragraph (13)(a), subsection (14) or section 105, was included in computing the income for that taxation year of the taxpayer;

  2. 2013-06-26 to 2018-06-21 View Source
    amay particularreasonably beneficiarybe underconsidered (having regard to all the trustcircumstances whoincluding isthe residentterms and conditions of the trust) to be part of the amount that, because of paragraph (13)(a), subsection (14) or section 105, was included in Canada, ifcomputing the trustincome isfor notthat ataxation mutualyear fundof trust,the andtaxpayer;
    Full text

    may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust) to be part of the amount that, because of paragraph (13)(a), subsection (14) or section 105, was included in computing the income for that taxation year of the taxpayer;

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

    a particular beneficiary under the trust who is resident in Canada, if the trust is not a mutual fund trust, and