Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 107.4(1)(c)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2017-01-01 to present available View Source
    the particular trust is resident in Canada at the time of the transfer;
    Full text

    the particular trust is resident in Canada at the time of the transfer;

  2. 2013-06-26 to 2017-01-01 View Source
    if the particular trust is non-resident,resident in Canada at the dispositiontime isof notthe transfer;
    Full text

    the particular trust is resident in Canada at the time of the transfer;

  3. 2004-08-31 to 2013-06-26 View Source

    if the particular trust is non-resident, the disposition is not