Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 212.3(26)(a)(ii)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2021-06-29 to present available View Source

    each beneficiary under a trust owned at that time the number of issued shares of that class determined by the formula A/B × 100 where A is the fair market value at that time of the beneficiary’s interest in the trust, and B is the total fair market value at that time of all beneficiaries’ interests in the trust;