Versions of s. 104(6)(b)

in any other case, the amount that the trust claims not exceeding the amount, if any, determined by the formula A – B where A is the part of its income (determined without reference to this subsection and subsection (12)) for the year that became payable in the year to, or that was included under subsection 105(2) in computing the income of, a beneficiary, and B is if the trust is a trust for which a day is to be determined under paragraph (4)(a) or (a.4) by reference to a death or later death, as the case may be, that has not occurred before the beginning of the year, the total of the part of its income (determined without reference to this subsection and subsection (12)) for the year that became payable in the year to, or that was included under subsection 105(2) in computing the income of, a beneficiary (other than an individual whose death is that death or later death, as the case may be), and the total of all amounts each of which is included in its income (determined without reference to this subsection and subsection (12)) for the year — if the year is the year in which that death or later death, as the case may be, occurs and paragraph (13.4)(b) does not apply in respect of the trust for the year — because of the application of subsection (4), (5), (5.1) or (5.2) or 12(10.2), and is not included in the amount determined for clause (A) for the year, and if the trust is a SIFT trust for the year, the amount, if any, by which the amount determined for A for the trust for the year exceeds the amount, if any, by which the amount determined for A for the trust for the year exceeds its non-portfolio earnings for the year.

in any other case, the amount that the trust claims not exceeding the amount, if any, determined by the formula A – B where A is the part of its income (determined without reference to this subsection and subsection (12)) for the year that became payable in the year to, or that was included under subsection 105(2) in computing the income of, a beneficiary, and B is if the trust is a trust for which a day is to be determined under paragraph (4)(a) or (a.4) by reference to a death or later death, as the case may be, that has not occurred before the end of the year, the part of its income (determined without reference to this subsection and subsection (12)) for the year that became payable in the year to, or that was included under subsection 105(2) in computing the income of, a beneficiary (other than an individual whose death is that death or later death, as the case may be), and if the trust is a SIFT trust for the year, the amount, if any, by which the amount determined for A for the trust for the year exceeds the amount, if any, by which the amount determined for A for the trust for the year exceeds its non-portfolio earnings for the year.