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← Historical versions

Versions of s. 207.04(1)

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2017-12-14 to present available View Source
    The controlling individual of a registered plan that governs a trust shall pay a tax under this Part for a calendar year if, at any time in the year, the trust acquires property that is a prohibited investment, or a non-qualified investment, for the trust.
    Full text

    The controlling individual of a registered plan that governs a trust shall pay a tax under this Part for a calendar year if, at any time in the year, the trust acquires property that is a prohibited investment, or a non-qualified investment, for the trust.

  2. 2013-12-12 to 2017-12-14 View Source
    The controlling individual of a registered plan that governs a trust shall pay a tax under this Part for a calendar year if, at any time in the year, the trust acquires property that is a prohibited investment, or a non-qualified investment, for the trust.
    Full text

    The controlling individual of a registered plan that governs a trust shall pay a tax under this Part for a calendar year if, at any time in the year, the trust acquires property that is a prohibited investment, or a non-qualified investment, for the trust.

  3. 2011-12-15 to 2013-12-12 View Source
    The holdercontrolling individual of a TFSAregistered plan that governs a trust shall pay a tax under this Part for a calendar year if, at any time in the year,
    Full text

    The controlling individual of a registered plan that governs a trust shall pay a tax under this Part for a calendar year if, at any time in the year,

  4. 2009-01-01 to 2011-12-15 View Source

    The holder of a TFSA that governs a trust shall pay a tax under this Part for a calendar year if, at any time in the year,