Versions of s. 104(5.5)(a)(iii)
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the trust was created after February 11, 1991 or subparagraph 104(5.5)(a)(ii) applies in respect of the trust because of a variation of the terms of the trust occurring after February 11, 1991; or
the trust was created after February 11, 1991 or subparagraph 104(5.5)(a)(ii) applies in respect of the trust because of a variation of the terms of the trust occurring after February 11, 1991; or