Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 248(1), definition “qualifying environmental trust”

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2018-06-21 to present available View Source
    qualifying environmental trust has the meaning assigned by subsection 211.6(1); (fiducie pour l’environnement admissible)
    Full text

    qualifying environmental trust has the meaning assigned by subsection 211.6(1); (fiducie pour l’environnement admissible)

  2. 2016-06-22 to 2018-06-21 View Source
    qualifying environmental trust has the meaning assigned by subsection 211.6(1); (fiducie pour l’environnement admissible)
    Full text

    qualifying environmental trust has the meaning assigned by subsection 211.6(1); (fiducie pour l’environnement admissible)

  3. 2011-12-15 to 2016-06-22 View Source
    qualifying environmental trust at any time means a trust resident in a province and maintained at that time forhas the solemeaning purposeassigned ofby fundingsubsection the reclamation of a site in the province that had been used primarily for, or for any combination of, the operation of a mine, the extraction of clay, peat, sand, shale or aggregates (including dimension stone and gravel) or the deposit of waste, where the maintenance of the trust is or may become required under the terms of a contract entered into with Her Majesty in right of Canada or the province or is or may become required under a law of Canada or the province and the contract was entered into or that law was enacted, as the case may be, on or before the later of January 1, 1996 and the day that is one year after the day on which the trust was created, but does not include a trust211.6(1);
    Full text

    qualifying environmental trust has the meaning assigned by subsection 211.6(1);

  4. 2004-08-31 to 2011-12-15 View Source

    qualifying environmental trust at any time means a trust resident in a province and maintained at that time for the sole purpose of funding the reclamation of a site in the province that had been used primarily for, or for any combination of, the operation of a mine, the extraction of clay, peat, sand, shale or aggregates (including dimension stone and gravel) or the deposit of waste, where the maintenance of the trust is or may become required under the terms of a contract entered into with Her Majesty in right of Canada or the province or is or may become required under a law of Canada or the province and the contract was entered into or that law was enacted, as the case may be, on or before the later of January 1, 1996 and the day that is one year after the day on which the trust was created, but does not include a trust