Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 127.52(1)(d)(ii)

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. 2024-06-20 to present available View Source
    each amount that is designated by a trust for a particular year of the trust in respect of the individual and deemed by subsection 104(21) to be a taxable capital gain for the year of the individual were equal to the amount obtained by the formula 4/5(AA ×÷ 1/B)B where A is the amount so deemed to be a taxable capital gain for the year of the individual, and B is the fraction in paragraph 38(a) applicable to the trust for the particular year of the trust for which the designation is made;
    Full text

    each amount that is designated by a trust for a particular year of the trust in respect of the individual and deemed by subsection 104(21) to be a taxable capital gain for the year of the individual were equal to the amount obtained by the formula A ÷ B where A is the amount so deemed to be a taxable capital gain for the year of the individual, and B is the fraction in paragraph 38(a) applicable to the trust for the particular year of the trust for which the designation is made;

  2. 2014-12-16 to 2024-06-20 View Source
    each amount that is designated by a trust for a particular year of the trust in respect of the individual and deemed by subsection 104(21) to be a taxable capital gain for the year of the individual were equal to the amount obtained by the formula 4/5(A × 1/B) where A is the amount so deemed to be a taxable capital gain for the year of the individual, and B is the fraction in paragraph 38(a) applicable to the trust for the particular year of the trust for which the designation is made;
    Full text

    each amount that is designated by a trust for a particular year of the trust in respect of the individual and deemed by subsection 104(21) to be a taxable capital gain for the year of the individual were equal to the amount obtained by the formula 4/5(A × 1/B) where A is the amount so deemed to be a taxable capital gain for the year of the individual, and B is the fraction in paragraph 38(a) applicable to the trust for the particular year of the trust for which the designation is made;

  3. 2013-06-26 to 2014-12-16 View Source
    each amount (other than an amount to which subsection 104(21.4) applies) that is designated by a trust for a particular year of the trust in respect of the individual and deemed by subsection 104(21) to be a taxable capital gain for the year of the individual were equal to the amount obtained by the formula 4/5(A × 1/B) where A is the amount so deemed to be a taxable capital gain for the year of the individual, and B is the fraction in paragraph 38(a) applicable to the trust for the particular year of the trust for which the designation is made;
    Full text

    each amount that is designated by a trust for a particular year of the trust in respect of the individual and deemed by subsection 104(21) to be a taxable capital gain for the year of the individual were equal to the amount obtained by the formula 4/5(A × 1/B) where A is the amount so deemed to be a taxable capital gain for the year of the individual, and B is the fraction in paragraph 38(a) applicable to the trust for the particular year of the trust for which the designation is made;

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

    each amount (other than an amount to which subsection 104(21.4) applies) that is designated by a trust for a particular year of the trust in respect of the individual and deemed by subsection 104(21) to be a taxable capital gain for the year of the individual were equal to the amount obtained by the formula 4/5(A × 1/B) where A is the amount so deemed to be a taxable capital gain for the year of the individual, and B is the fraction in paragraph 38(a) applicable to the trust for the particular year of the trust for which the designation is made;