Versions of s. 122.1(1), definition “sift trust”

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.

2013-12-12 to present available View Source

SIFT trust, being a specified investment flow-through trust, for a taxation year means a trust (other than an excluded subsidiary entity, or a real estate investment trust, for the taxation year) that meets the following conditions at any time during the taxation year:

Full text

SIFT trust, being a specified investment flow-through trust, for a taxation year means a trust (other than an excluded subsidiary entity, or a real estate investment trust, for the taxation year) that meets the following conditions at any time during the taxation year:
2009-03-12 to 2013-12-12 View Source

SIFT trust, being a specified investment flow-through trust, for a taxation year means a trust (other than aan ~~trust~~excluded ~~that~~subsidiary isentity, or a real estate investment ~~trust~~trust, for the taxation year) that meets the following conditions at any time during the taxation year:

Full text

SIFT trust, being a specified investment flow-through trust, for a taxation year means a trust (other than an excluded subsidiary entity, or a real estate investment trust, for the taxation year) that meets the following conditions at any time during the taxation year:
2007-06-22 to 2009-03-12 View Source

SIFT trust, being a specified investment flow-through trust, for a taxation year means a trust (other than a trust that is a real estate investment trust for the taxation year) that meets the following conditions at any time during the taxation year: