← Historical versions

Versions of s. 104(5.7)(a)

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

    the relevant period in respect of a trust is the period that begins one year after the day on which the trust was created and ends at the end of the day that would, but for the election of the trust under subsection 104(5.3), be determined in respect of the trust under paragraph 104(4)(a.1) or 104(4)(b), as the case may be;