Versions of s. 214(3)(k)

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

2013-12-12 to present available View Source

where, because of subsection 143.1(2), an amount distributed at any time by an amateur athlete trust would, if Part I were applicable, be required to be included in computing an individual’s income, that amount shall be deemed to have been paid at that time to the individual as a payment in respect of an amateur athlete trust; and

Full text

where, because of subsection 143.1(2), an amount distributed at any time by an amateur athlete trust would, if Part I were applicable, be required to be included in computing an individual’s income, that amount shall be deemed to have been paid at that time to the individual as a payment in respect of an amateur athlete trust; and
2004-08-31 to 2013-12-12 View Source

where, because of subsection 143.1(2), an amount distributed at any time by an amateur athlete trust would, if Part I were applicable, be required to be included in computing an individual’s income, that amount shall be deemed to have been paid at that time to the individual as a payment in respect of an amateur athlete trust; and