Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 163(2.91)(c)(i)

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. 2018-12-13 to present available View Source
    the fair market value at that time of the beneficiary’s beneficial interest in the trust
    Full text

    the fair market value at that time of the beneficiary’s beneficial interest in the trust

  2. 2004-08-31 to 2018-12-13 View Source

    the fair market value at that time of the beneficiary’s beneficial interest in the trust