Versions of s. 210.2(3)

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.

2016-12-15 to present available View Source

Where an amount (in this subsection and subsection 210.3(2) referred to as the “income amount”) in respect of the income of a trust for a taxation year is, by reason of subsection 104(13) or 105(2), included in computing A × B/C where A is the tax paid under this Part by the trust for the year, B is the income amount in respect of the person, and C is the total of all amounts each of which is an amount that is or would be, if all beneficiaries under the trust were persons resident in Canada to whom Part I was applicable, included in computing the income under Part I of a beneficiary under the trust by reason of subsection 104(13) or 105(2) in respect of the year,

Full text

Where an amount (in this subsection and subsection 210.3(2) referred to as the “income amount”) in respect of the income of a trust for a taxation year is, by reason of subsection 104(13) or 105(2), included in computing A × B/C where A is the tax paid under this Part by the trust for the year, B is the income amount in respect of the person, and C is the total of all amounts each of which is an amount that is or would be, if all beneficiaries under the trust were persons resident in Canada to whom Part I was applicable, included in computing the income under Part I of a beneficiary under the trust by reason of subsection 104(13) or 105(2) in respect of the year,
2004-08-31 to 2016-12-15 View Source

Where an amount (in this subsection and subsection 210.3(2) referred to as the “income amount”) in respect of the income of a trust for a taxation year is, by reason of subsection 104(13) or 105(2), included in computing A × B/C where A is the tax paid under this Part by the trust for the year, B is the income amount in respect of the person, and C is the total of all amounts each of which is an amount that is or would be, if all beneficiaries under the trust were persons resident in Canada to whom Part I was applicable, included in computing the income under Part I of a beneficiary under the trust by reason of subsection 104(13) or 105(2) in respect of the year,