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Versions of s. 104(5.6)(b)

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 paragraph 104(5.6)(a) does not apply and the trust is a testamentary trust at the end of the taxation year for which it makes an election under subsection 104(5.3), the individual as a consequence of whose death the trust was created; and