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← Historical versions

Versions of s. 104(28)

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
    If the graduated rate estate of an individual receives an amount on or after the individual’s death in recognition of the individual’s service in an office or employment, the portion of the amount that can reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be paid or payable at any time to a beneficiary under the estate is deemed
    Full text

    If the graduated rate estate of an individual receives an amount on or after the individual’s death in recognition of the individual’s service in an office or employment, the portion of the amount that can reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be paid or payable at any time to a beneficiary under the estate is deemed

  2. 2014-12-16 to 2018-06-21 View Source
    SuchIf portionthe graduated rate estate of anyan individual receives an amount received by a testamentary trust in a taxation year on or after the individual’s death of an employee in recognition of the employee’sindividual’s service in an office or employmentemployment, asthe mayportion of the amount that can reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be paid or payable at a particularany time to a particular beneficiary under the trustestate shall beis deemed to be an amount received by the particular beneficiary at the particular time on or after the death of the employee in recognition of the employee’s service in an office or employment and not to have been received by the trust.
    Full text

    If the graduated rate estate of an individual receives an amount on or after the individual’s death in recognition of the individual’s service in an office or employment, the portion of the amount that can reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be paid or payable at any time to a beneficiary under the estate is deemed

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

    Such portion of any amount received by a testamentary trust in a taxation year on or after the death of an employee in recognition of the employee’s service in an office or employment as may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be paid or payable at a particular time to a particular beneficiary under the trust shall be deemed to be an amount received by the particular beneficiary at the particular time on or after the death of the employee in recognition of the employee’s service in an office or employment and not to have been received by the trust.