Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 108(4)(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. 2017-12-14 to present available View Source
    anythe estate, legacy, successionpayment, or inheritanceprovision dutyfor payable,payment, in consequence ofas the deathcase ofmay be, by the taxpayer, or a spouse or common-law partnertrust of the taxpayer who is a beneficiary under the trust, in respect of any property of, or interest in, the trust; or
    Full text

    the payment, or provision for payment, as the case may be, by the trust of

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

    any estate, legacy, succession or inheritance duty payable, in consequence of the death of the taxpayer, or a spouse or common-law partner of the taxpayer who is a beneficiary under the trust, in respect of any property of, or interest in, the trust; or