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Versions of s. 211.6(2)

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. 2011-12-15 to present available View Source
    ForEvery thetrust purposethat of subsection 211.6(1), the income under Part I ofis a qualifying environmental trust at the end of a taxation year (other than a trust that is at that time described by paragraph 149(1)(z.1) or (z.2)) shall bepay computeda tax under this Part for the year equal to the amount determined by the formula A × B where A is the trust’s income (computed as if this Act were read without reference to subsections 104(4) to 104(31)(31) and sections 105 to 107.107) under Part I for the year; and B is the QET income tax rate for the year.
    Full text

    Every trust that is a qualifying environmental trust at the end of a taxation year (other than a trust that is at that time described by paragraph 149(1)(z.1) or (z.2)) shall pay a tax under this Part for the year equal to the amount determined by the formula A × B where A is the trust’s income (computed as if this Act were read without reference to subsections 104(4) to (31) and sections 105 to 107) under Part I for the year; and B is the QET income tax rate for the year.

  2. 2004-08-31 to 2011-12-15 View Source

    For the purpose of subsection 211.6(1), the income under Part I of a qualifying environmental trust shall be computed as if this Act were read without reference to subsections 104(4) to 104(31) and sections 105 to 107.