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Versions of s. 146.2(8)(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
    the trust’s last taxation year that began before the particular time is deemed to have ended immediately before the particular time; and
    Full text

    the trust’s last taxation year that began before the particular time is deemed to have ended immediately before the particular time; and

  2. 2009-03-12 to 2013-06-26 View Source
    each person who has an interest or, for civil law, a right in the deposittrust’s atlast taxation year that began before the particular time is deemed to acquirehave theended interestimmediately atbefore the particular timetime; at a cost equal to its fair market value at the particular time.and
    Full text

    the trust’s last taxation year that began before the particular time is deemed to have ended immediately before the particular time; and

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

    each person who has an interest or, for civil law, a right in the deposit at the particular time is deemed to acquire the interest at the particular time at a cost equal to its fair market value at the particular time.