Hyperlawhypertext legal database Income Tax Act

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Versions of s. 122(2)

I-3.3 — Income Tax Act · 4 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
    This subsection applies to a trust for a particular taxation year if the trust was a qualified disability trust for a preceding taxation year and
    Full text

    This subsection applies to a trust for a particular taxation year if the trust was a qualified disability trust for a preceding taxation year and

  2. 2014-12-16 to 2017-12-14 View Source
    SubsectionThis (1)subsection doesapplies notto applya trust for a particular taxation year ofif an inter vivosthe trust that is notwas a mutualqualified funddisability trust for a preceding taxation year and that
    Full text

    This subsection applies to a trust for a particular taxation year if the trust was a qualified disability trust for a preceding taxation year and

  3. 2013-06-26 to 2014-12-16 View Source
    Subsection 122(1)(1) isdoes not applicableapply for a taxation year of an inter vivos trust otherthat thanis not a mutual fund trust ifand the trustthat
    Full text

    Subsection (1) does not apply for a taxation year of an inter vivos trust that is not a mutual fund trust and that

  4. 2004-08-31 to 2013-06-26 View Source

    Subsection 122(1) is not applicable for a taxation year of an inter vivos trust other than a mutual fund trust if the trust