Versions of s. 210.2(4)(b)

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

an amount determined by the formula A × B/C where A is the amount so designated, B is the amount that may reasonably be regarded as the share of the taxpayer in the designated income of the trust received by the partnership in the fiscal period of the partnership in which the particular year ends (that fiscal period being referred to in this subsection as the “partnership’s period”), and C is the designated income received by the partnership from the trust in the partnership’s period,

Full text

an amount determined by the formula A × B/C where A is the amount so designated, B is the amount that may reasonably be regarded as the share of the taxpayer in the designated income of the trust received by the partnership in the fiscal period of the partnership in which the particular year ends (that fiscal period being referred to in this subsection as the “partnership’s period”), and C is the designated income received by the partnership from the trust in the partnership’s period,
2004-08-31 to 2016-12-15 View Source

an amount determined by the formula A × B/C where A is the amount so designated, B is the amount that may reasonably be regarded as the share of the taxpayer in the designated income of the trust received by the partnership in the fiscal period of the partnership in which the particular year ends (that fiscal period being referred to in this subsection as the “partnership’s period”), and C is the designated income received by the partnership from the trust in the partnership’s period,