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Versions of s. 132(5.31)(b)(i)(C)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2022-12-15 to present available View Source

    the amount determined for D shall be the amount determined by the formula E ÷ F × G where E is the portion of the net asset value of the trust at the end of the taxation year that is referable to the ETF units, F is the net asset value of the trust at the end of the taxation year, and G is the amount that would be, without reference to subsection 104(6), the trust’s net taxable capital gains (as determined under subsection 104(21.3)) for the taxation year; and