Full text
[Repealed, 2013, c. 34, s. 342]
[Repealed, 2013, c. 34, s. 342]
[Repealed, 2013, c. 34, s. 342]
Notwithstanding section 210.1, where an amount described in subsection 143.1(2) in respect of an amateur athlete trust would, if Part I were applicable, be required to be included in computing the income for a taxation year of a designated beneficiary under the trust, the trust shall pay a tax under this Part in respect of the year equal to 36% of 100/64 of that amount.