Versions of s. 120.4(1), definition “split income”, para (e)(ii)(B)(I)
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the property is an interest in a partnership, an interest as a beneficiary under a trust (other than a mutual fund trust or a trust that is deemed to be in existence by subsection 143(1)), or a debt obligation (other than a debt obligation described in any of clauses (d)(ii)(A) to (C)), and