← Historical versions

Versions of s. 132.2(1)(n)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2013-06-26 View Source

    where the transferor is a mutual fund trust, for the purposes of subsections 132.1(1) and 132.1(3) to 132.1(5), the transferee shall be deemed after the transfer time to be the same mutual fund trust as, and a continuation of, the transferor;