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Versions of s. 251.2(1), definition “investment fund”, para (a)

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
    at all times throughout the period that begins at the later of March 21, 2013 and the end of the calendar year in which it is created and that ends at that timetime, the trust has a portfolioclass investmentof fund;units outstanding that complies with the conditions prescribed for the purposes of paragraph 132(6)(c) determined without reference to paragraph 4801(b) of the Income Tax Regulations; and
    Full text

    at all times throughout the period that begins at the later of March 21, 2013 and the end of the calendar year in which it is created and that ends at that time, the trust has a class of units outstanding that complies with the conditions prescribed for the purposes of paragraph 132(6)(c) determined without reference to paragraph 4801(b) of the Income Tax Regulations; and

  2. 2014-12-16 to 2016-12-15 View Source

    is at that time a portfolio investment fund; and