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Versions of s. 104(22)

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 this subsection, subsection (22.1) and section 126, an amount in respect of a trust’s income for a particular taxation year of the trust from a source in a country other than Canada is deemed to be income of a taxpayer, for the taxation year of the taxpayer in which the particular taxation year ends, from that source if
    Full text

    For the purposes of this subsection, subsection (22.1) and section 126, an amount in respect of a trust’s income for a particular taxation year of the trust from a source in a country other than Canada is deemed to be income of a taxpayer, for the taxation year of the taxpayer in which the particular taxation year ends, from that source if

  2. 2013-06-26 to 2018-06-21 View Source
    For the purposes of this subsection, subsection 104(22.1)(22.1) and section 126, suchan portionamount in respect of a trust’s income for a particular taxation year (inof thisthe subsection referred to as “that year”) throughout which it is resident in Canadatrust from a source in a country other than Canada asis deemed to be income of a taxpayer, for the taxation year of the taxpayer in which the particular taxation year ends, from that source if
    Full text

    For the purposes of this subsection, subsection (22.1) and section 126, an amount in respect of a trust’s income for a particular taxation year of the trust from a source in a country other than Canada is deemed to be income of a taxpayer, for the taxation year of the taxpayer in which the particular taxation year ends, from that source if

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

    For the purposes of this subsection, subsection 104(22.1) and section 126, such portion of a trust’s income for a taxation year (in this subsection referred to as “that year”) throughout which it is resident in Canada from a source in a country other than Canada as