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Versions of s. 108(1), definition “trust”, para (g)(iii)

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
    a trust that has, in its return of income under this Part for its first taxation year that ends after 1992, elected that this paragraph not apply,
    Full text

    a trust that has, in its return of income under this Part for its first taxation year that ends after 1992, elected that this paragraph not apply,

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

    a trust that has, in its return of income under this Part for its first taxation year that ends after 1992, elected that this paragraph not apply,