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Versions of s. 210.2(1)

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. 2016-12-15 to present available View Source
    Subject to section 210.3, whereif a trust deducts an amount in respect of the income of a trust for a taxation year is or would, if all beneficiaries under theparagraph trust were persons resident in Canada to whom Part I was applicable, be included104(6)(b) in computing theits income under Part I offor a persontaxation by reason of subsection 104(13) or 105(2),year, the trust shall pay a tax under this Part in respect of the year equal to 36%40% of the least of
    Full text

    Subject to section 210.3, if a trust deducts an amount under paragraph 104(6)(b) in computing its income under Part I for a taxation year, the trust shall pay a tax under this Part in respect of the year equal to 40% of the least of

  2. 2004-08-31 to 2016-12-15 View Source

    Subject to section 210.3, where an amount in respect of the income of a trust for a taxation year is or would, if all beneficiaries under the trust were persons resident in Canada to whom Part I was applicable, be included in computing the income under Part I of a person by reason of subsection 104(13) or 105(2), the trust shall pay a tax under this Part in respect of the year equal to 36% of the least of