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← Historical versions

Versions of s. 248(3)(d)

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
    a person who has a right (whether immediate or future and whether absolute or contingent) to receive all or part of the income or capital in respect of property that is referred to in paragraph (a) or (b) is deemed to be beneficially interested in the trust; and
    Full text

    a person who has a right (whether immediate or future and whether absolute or contingent) to receive all or part of the income or capital in respect of property that is referred to in paragraph (a) or (b) is deemed to be beneficially interested in the trust; and

  2. 2009-03-12 to 2018-06-21 View Source
    propertya subjectperson who has a right (whether immediate or future and whether absolute or contingent) to rightsreceive all or part of the income or capital in respect of property that is referred to in paragraph (a) or (b) is deemed to be beneficially interested in the trust; and obligations under an arrangement (other than a trust) that
    Full text

    a person who has a right (whether immediate or future and whether absolute or contingent) to receive all or part of the income or capital in respect of property that is referred to in paragraph (a) or (b) is deemed to be beneficially interested in the trust; and

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

    property subject to rights and obligations under an arrangement (other than a trust) that