Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 108(1), definition “accumulating income”

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. 2017-12-14 to present available View Source
    accumulating income of a trust for a taxation year means the amount that would be the income of the trust for the year if that amount were computed
    Full text

    accumulating income of a trust for a taxation year means the amount that would be the income of the trust for the year if that amount were computed

  2. 2016-12-15 to 2017-12-14 View Source
    accumulating income of a trust for a taxation year means the amount that would be the income of the trust for the year if that amount were computed
    Full text

    accumulating income of a trust for a taxation year means the amount that would be the income of the trust for the year if that amount were computed

  3. 2004-08-31 to 2016-12-15 View Source

    accumulating income of a trust for a taxation year means the amount that would be the income of the trust for the year if that amount were computed