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Versions of s. 150(1.3)

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. 2026-03-26 to present available View Source
    For the purposespurpose of this section,section aand trustsection includes an arrangement under which a trust can reasonably be considered to act as agent for all the beneficiaries under the trust with respect to all dealings with all204.2 of the trust’sIncome property.Tax Regulations,
    Full text

    For the purpose of this section and section 204.2 of the Income Tax Regulations,

  2. 2023-01-01 to 2026-03-26 View Source

    For the purposes of this section, a trust includes an arrangement under which a trust can reasonably be considered to act as agent for all the beneficiaries under the trust with respect to all dealings with all of the trust’s property.