Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 110.6(16)

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
    For the purposes of the definition qualified small business corporation share in subsection 110.6(1) and of paragraph 110.6(14)(c), a personal trust shall be deemed to include a trust described in subsection 7(2).
    Full text

    For the purposes of the definition qualified small business corporation share in subsection 110.6(1) and of paragraph 110.6(14)(c), a personal trust shall be deemed to include a trust described in subsection 7(2).

  2. 2007-12-14 to 2017-01-01 View Source
    For the purposes of the definition “qualifiedqualified small business corporation share”share in subsection 110.6(1) and of paragraph 110.6(14)(c), a personal trust shall be deemed to include a trust described in subsection 7(2).
    Full text

    For the purposes of the definition qualified small business corporation share in subsection 110.6(1) and of paragraph 110.6(14)(c), a personal trust shall be deemed to include a trust described in subsection 7(2).

  3. 2004-08-31 to 2007-12-14 View Source

    For the purposes of the definition “qualified small business corporation share” in subsection 110.6(1) and of paragraph 110.6(14)(c), a personal trust shall be deemed to include a trust described in subsection 7(2).