Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 207.04(4)

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. 2017-12-14 to present available View Source
    If in a calendar year a trust governed by a registered plan disposes of a property in respect of which a tax is imposed under subsection (1) on the controlling individual of the registered plan, the controlling individual is entitled to a refund for the year of an amount equal to
    Full text

    If in a calendar year a trust governed by a registered plan disposes of a property in respect of which a tax is imposed under subsection (1) on the controlling individual of the registered plan, the controlling individual is entitled to a refund for the year of an amount equal to

  2. 2011-12-15 to 2017-12-14 View Source
    If in a calendar year a trust governed by a TFSAregistered plan disposes of a property in respect of which a tax is imposed under subsection (1) on the holdercontrolling individual of the TFSA,registered plan, the holdercontrolling individual is entitled to a refund for the year of an amount equal to
    Full text

    If in a calendar year a trust governed by a registered plan disposes of a property in respect of which a tax is imposed under subsection (1) on the controlling individual of the registered plan, the controlling individual is entitled to a refund for the year of an amount equal to

  3. 2009-01-01 to 2011-12-15 View Source

    If in a calendar year a trust governed by a TFSA disposes of a property in respect of which a tax is imposed under subsection (1) on the holder of the TFSA, the holder is entitled to a refund for the year of an amount equal to