Versions of s. 104(5.7)(a)
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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;