Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

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
    atin leastany 15other employers will contribute tocase, the trust provides benefits in respectaccordance ofwith an arrangement that meets the yearfollowing or at least 10% of the employees who are beneficiaries of the trust will be employed in the year by more than one participating employer and, for the purpose of this condition, all employers who are related to each other are deemed to be a single employer;conditions:
    Full text

    in any other case, the trust provides benefits in accordance with an arrangement that meets the following conditions:

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

    at least 15 employers will contribute to the trust in respect of the year or at least 10% of the employees who are beneficiaries of the trust will be employed in the year by more than one participating employer and, for the purpose of this condition, all employers who are related to each other are deemed to be a single employer;