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Versions of s. 144.1(6)(a)(i)

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. 2021-06-29 to present available View Source
    atif nothere timeis ina thecollective yearbargaining will more than 95% of the employees who are beneficiaries ofagreement, the trust beprovides employed by a single employer or by a related group of employers, andbenefits
    Full text

    if there is a collective bargaining agreement, the trust provides benefits

  2. 2010-12-15 to 2021-06-29 View Source

    at no time in the year will more than 95% of the employees who are beneficiaries of the trust be employed by a single employer or by a related group of employers, and