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Versions of s. 104(27.1)(e)

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
    can 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 was included under subsection (13) in computing the income for a particular taxation year of a beneficiary under the trust who was, at the time of the death, the individual’s spouse or common-law partner, and
    Full text

    can 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 was included under subsection (13) in computing the income for a particular taxation year of a beneficiary under the trust who was, at the time of the death, the individual’s spouse or common-law partner, and

  2. 2014-12-16 to 2018-06-21 View Source
    can 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 was included under subsection 104(13)(13) in computing the income for a particular taxation year of a beneficiary under the trust who was, at the time of the settlor’s death, athe individual’s spouse or common-law partner of the settlor,partner, and
    Full text

    can 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 was included under subsection (13) in computing the income for a particular taxation year of a beneficiary under the trust who was, at the time of the death, the individual’s spouse or common-law partner, and

  3. 2004-08-31 to 2014-12-16 View Source

    can 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 was included under subsection 104(13) in computing the income for a particular taxation year of a beneficiary under the trust who was, at the time of the settlor’s death, a spouse or common-law partner of the settlor, and