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Versions of s. 251.2(1), definition “investment fund”, para (b)(ii)(B)

I-3.3 — Income Tax Act · 1 version

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

  1. 2014-12-16 to 2016-12-15 View Source

    if the only beneficiaries who may for any reason receive directly from the trust any of the income or capital of the trust are beneficiaries whose interests as beneficiaries under the trust are fixed interests.