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

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. 2017-12-14 to present available View Source
    as if the greatest amount that the trust was entitled to claim under subsection 104(6) in computing its income for the year were so claimed, and
    Full text

    as if the greatest amount that the trust was entitled to claim under subsection 104(6) in computing its income for the year were so claimed, and

  2. 2004-08-31 to 2017-12-14 View Source

    as if the greatest amount that the trust was entitled to claim under subsection 104(6) in computing its income for the year were so claimed, and