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Versions of s. 249(4.1)(a)(i)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2016-12-15 to present available View Source
    the particular trust is an estate and the particular time is the first time after 2015 at which the estate is not a graduated rate estate, or
    Full text

    the particular trust is an estate and the particular time is the first time after 2015 at which the estate is not a graduated rate estate, or

  2. 2015-12-31 to 2016-12-15 View Source

    the particular trust is an estate and the particular time is the first time after 2015 at which the estate is not a graduated rate estate, or