Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 162(10.4)(b)

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. 2018-06-21 to present available View Source
    the trust is deemed to be a non-resident corporation having a capital stock of a single class divided into 100 issued shares;
    Full text

    the trust is deemed to be a non-resident corporation having a capital stock of a single class divided into 100 issued shares;

  2. 2004-08-31 to 2018-06-21 View Source

    the trust is deemed to be a non-resident corporation having a capital stock of a single class divided into 100 issued shares;