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Versions of s. 104(5.3)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2013-06-26 View Source

    Where a trust files an election under this subsection in prescribed form with the Minister within 6 months after the end of a taxation year of the trust that includes a day before 1999 (in this subsection referred to as the “disposition day”) that would, but for this subsection, be determined in respect of the trust under paragraph 104(4)(a.1) in the case of a trust described in that paragraph, or under paragraph 104(4)(b) in any other case, and there is an exempt beneficiary under the trust on the disposition day,