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Versions of s. 138.1(1)(a)

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.

  1. 2018-01-01 to present available View Source
    a trust (in this section and section 138.2 referred to as the “related segregated fund trust”) is deemed to be created at the time that is the later of
    Full text

    a trust (in this section and section 138.2 referred to as the “related segregated fund trust”) is deemed to be created at the time that is the later of

  2. 2014-12-16 to 2018-01-01 View Source
    an inter vivosa trust (in this section referred to as the “related segregated fund trust”) is deemed to be created at the time that is the later of
    Full text

    a trust (in this section referred to as the “related segregated fund trust”) is deemed to be created at the time that is the later of

  3. 2004-08-31 to 2014-12-16 View Source

    an inter vivos trust (in this section referred to as the “related segregated fund trust”) is deemed to be created at the time that is the later of