← Historical versions

Versions of s. 143.1(1)(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

    any amount received at any time under the arrangement by the organization shall, to the extent that it would, but for this subsection, be included in computing the individual’s income for the taxation year that includes that time, be deemed to be income of the trust for the taxation year and not to be income of the individual;