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Versions of s. 143.1(3)(c)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2016-12-15 to present available View Source
    whereif the trust is liable to pay tax under Part XII.2 in respect of the particular year, 64%60% of the fair market value of all property held by it at that time, and
    Full text

    if the trust is liable to pay tax under Part XII.2 in respect of the particular year, 60% of the fair market value of all property held by it at that time, and

  2. 2004-08-31 to 2016-12-15 View Source

    where the trust is liable to pay tax under Part XII.2 in respect of the particular year, 64% of the fair market value of all property held by it at that time, and