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Versions of s. 146.2(4)(b)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2013-06-26 to present available View Source
    it can reasonably be concluded that none of the main purposes for that use is to enable a person (other than the holder) or a partnership to benefit from the exemption from tax under this Part of any amount in respect of the TFSA.
    Full text

    it can reasonably be concluded that none of the main purposes for that use is to enable a person (other than the holder) or a partnership to benefit from the exemption from tax under this Part of any amount in respect of the TFSA.

  2. 2009-03-12 to 2013-06-26 View Source
    it can reasonably be concluded that none of the trust’smain taxablepurposes capitalfor gainthat use is to enable a person (other than the holder) or allowablea capitalpartnership lossto benefit from the dispositionexemption from tax under this Part of aany propertyamount isin equalrespect to its capital gain or capital loss, asof the case may be, from the disposition.TFSA.
    Full text

    it can reasonably be concluded that none of the main purposes for that use is to enable a person (other than the holder) or a partnership to benefit from the exemption from tax under this Part of any amount in respect of the TFSA.

  3. 2009-01-01 to 2009-03-12 View Source

    the trust’s taxable capital gain or allowable capital loss from the disposition of a property is equal to its capital gain or capital loss, as the case may be, from the disposition.