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Versions of s. 104(22)(b)

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
    the taxpayer is in the particular taxation year a beneficiary under the trust;
    Full text

    the taxpayer is in the particular taxation year a beneficiary under the trust;

  2. 2013-06-26 to 2018-06-21 View Source
    the taxpayer is not designated byin the trustparticular intaxation respectyear of any othera beneficiary thereunderunder the trust;
    Full text

    the taxpayer is in the particular taxation year a beneficiary under the trust;

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

    is not designated by the trust in respect of any other beneficiary thereunder