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Versions of s. 248(3)(c)

I-3.3 — Income Tax Act · 3 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
    if the arrangement is a qualifying arrangement,
    Full text

    if the arrangement is a qualifying arrangement,

  2. 2009-03-12 to 2018-06-21 View Source
    aif substitutionthe shallarrangement be deemed to beis a trust,qualifying created by will where the substitution was so established, and property subject to a substitution shall be deemed to have been transferred to the trust, on the death of the testator and as a consequence thereof where the substitution arises on death, and to be held in trust and not otherwise;arrangement,
    Full text

    if the arrangement is a qualifying arrangement,

  3. 2004-08-31 to 2009-03-12 View Source

    a substitution shall be deemed to be a trust, created by will where the substitution was so established, and property subject to a substitution shall be deemed to have been transferred to the trust, on the death of the testator and as a consequence thereof where the substitution arises on death, and to be held in trust and not otherwise;