Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 251.1(4)(d)(iv)

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. 2013-12-12 to present available View Source
    in determining whether a contributor to one trust is affiliated with a contributor to another trust, individuals connected by blood,blood relationship, marriage, common-law partnership or adoption are deemed to be affiliated with one another.
    Full text

    in determining whether a contributor to one trust is affiliated with a contributor to another trust, individuals connected by blood relationship, marriage, common-law partnership or adoption are deemed to be affiliated with one another.

  2. 2005-05-13 to 2013-12-12 View Source

    in determining whether a contributor to one trust is affiliated with a contributor to another trust, individuals connected by blood, marriage, common-law partnership or adoption are deemed to be affiliated with one another.