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← Historical versions

Versions of s. 104(21.24)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2026-03-26 to present available View Source
    A trust shall determine and designate, in its return of income under this partPart for a designation year of the trust, the followingamount amountsthat inis respectdetermined under subsection (21.23) to be the beneficiary’s taxable capital gain from the disposition on or after June 25, 2024 and before 2025 of a beneficiary:qualified small business corporation share (to the extent that the amount is not included in computing the amount designated under subsection (21.21)) of the beneficiary.
    Full text

    A trust shall determine and designate, in its return of income under this Part for a designation year of the trust, the amount that is determined under subsection (21.23) to be the beneficiary’s taxable capital gain from the disposition on or after June 25, 2024 and before 2025 of a qualified small business corporation share (to the extent that the amount is not included in computing the amount designated under subsection (21.21)) of the beneficiary.

  2. 2007-12-14 to 2014-12-16 View Source

    A trust shall determine and designate, in its return of income under this part for a designation year of the trust, the following amounts in respect of a beneficiary: