Hyperlawhypertext legal database Income Tax Act

← Historical versions

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

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2011-12-15 View Source

    that elected in writing filed with the Minister, before 1998 or before April of the year following the year in which the first contribution to the trust was made, never to have been a qualifying environmental trust, or