Versions of s. 218.3(1), definition “assessable distribution”

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

2009-03-12 to present available View Source

assessable distribution, in respect of a Canadian property mutual fund investment, means the portion of any amount that is paid or ~~credited,~~credited (otherwise than as a SIFT trust wind-up event), by the mutual fund that issued the investment, to a non-resident investor who holds the investment, and that is not otherwise subject to tax under Part I or Part XIII. (distribution déterminée)

Full text

assessable distribution, in respect of a Canadian property mutual fund investment, means the portion of any amount that is paid or credited (otherwise than as a SIFT trust wind-up event), by the mutual fund that issued the investment, to a non-resident investor who holds the investment, and that is not otherwise subject to tax under Part I or Part XIII. (distribution déterminée)
2005-05-13 to 2009-03-12 View Source

assessable distribution, in respect of a Canadian property mutual fund investment, means the portion of any amount that is paid or credited, by the mutual fund that issued the investment, to a non-resident investor who holds the investment, and that is not otherwise subject to tax under Part I or Part XIII.