Hyperlawhypertext legal database Income Tax Act

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Versions of s. 207.1(1)

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
    [Repealed, 2011, c. 24, s. 68]
    Full text

    [Repealed, 2011, c. 24, s. 68]

  2. 2011-12-15 to 2017-12-14 View Source
    Where,[Repealed, at2011, thec. end24, ofs. any month, a trust governed by a registered retirement savings plan holds property that is neither a qualified investment (within the meaning assigned by subsection 146(1)) nor a life insurance policy in respect of which, but for subsection 146(11), subsection 146(10) would have applied as a consequence of its acquisition, the trust shall, in respect of that month, pay a tax under this Part equal to 1% of the fair market value of the property at the time it was acquired by the trust of all such property held by it at the end of the month, other than68]
    Full text

    [Repealed, 2011, c. 24, s. 68]

  3. 2004-08-31 to 2011-12-15 View Source

    Where, at the end of any month, a trust governed by a registered retirement savings plan holds property that is neither a qualified investment (within the meaning assigned by subsection 146(1)) nor a life insurance policy in respect of which, but for subsection 146(11), subsection 146(10) would have applied as a consequence of its acquisition, the trust shall, in respect of that month, pay a tax under this Part equal to 1% of the fair market value of the property at the time it was acquired by the trust of all such property held by it at the end of the month, other than