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Versions of s. 142.2(4)(c)

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 2009-03-12 View Source

    where the amount that would be determined for B in paragraph 142.2(4)(b) in respect of a trust is nil, the trust were considered not to be controlled by any person, partnership or group each member of which is a person or partnership.