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Versions of s. 248(3)(e)

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
    notwithstanding that a property is at any time subject to a servitude, the property is deemed to be beneficially owned by a person at that time if, at that time, the person has in relation to the property
    Full text

    notwithstanding that a property is at any time subject to a servitude, the property is deemed to be beneficially owned by a person at that time if, at that time, the person has in relation to the property

  2. 2009-03-12 to 2018-06-21 View Source
    anotwithstanding person who hasthat a rightproperty (whetheris immediateat orany futuretime and whether absolute or contingent)subject to receivea all or any part ofservitude, the income or capital in respect of property referred to in paragraph 248(3)(a), 248(3)(b), 248(3)(c) or 248(3)(d) shall beis deemed to be beneficially interestedowned by a person at that time if, at that time, the person has in the trust referredrelation to inthe that paragraph; andproperty
    Full text

    notwithstanding that a property is at any time subject to a servitude, the property is deemed to be beneficially owned by a person at that time if, at that time, the person has in relation to the property

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

    a person who has a right (whether immediate or future and whether absolute or contingent) to receive all or any part of the income or capital in respect of property referred to in paragraph 248(3)(a), 248(3)(b), 248(3)(c) or 248(3)(d) shall be deemed to be beneficially interested in the trust referred to in that paragraph; and