Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 104(5.4)

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

    For the purpose of subsection 104(5.3), an exempt beneficiary under a trust at a particular time is an individual who is alive and a beneficiary under the trust at the particular time, where