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Versions of s. 107.3(3)(a)

I-3.3 — Income Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2013-12-12 to present available View Source
    for the taxation yearpurposes of thesubsections trust that would otherwise have included that time is deemed to have ended immediately before that time111(5.5) and a new taxation year of149(10), the trust is deemed to have beguncease at that time;time to be exempt from tax under this Part on its taxable income;
    Full text

    for the purposes of subsections 111(5.5) and 149(10), the trust is deemed to cease at that time to be exempt from tax under this Part on its taxable income;

  2. 2004-08-31 to 2013-12-12 View Source

    the taxation year of the trust that would otherwise have included that time is deemed to have ended immediately before that time and a new taxation year of the trust is deemed to have begun at that time;