Hyperlawhypertext legal database Income Tax Act

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Versions of s. 256(1.2)(f)(i)

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. 2017-12-14 to present available View Source
    [Repealed, 2014, c. 39, s. 76]
    Full text

    [Repealed, 2014, c. 39, s. 76]

  2. 2014-12-16 to 2017-12-14 View Source
    in[Repealed, the2014, casec. of39, as. testamentary trust under which one or more beneficiaries were entitled to receive all of the income of the trust that arose before the date of death of one or the last surviving of those beneficiaries (in this paragraph referred to as the “distribution date”) and no other person could, before the distribution date, receive or otherwise obtain the use of any of the income or capital of the trust,76]
    Full text

    [Repealed, 2014, c. 39, s. 76]

  3. 2004-08-31 to 2014-12-16 View Source

    in the case of a testamentary trust under which one or more beneficiaries were entitled to receive all of the income of the trust that arose before the date of death of one or the last surviving of those beneficiaries (in this paragraph referred to as the “distribution date”) and no other person could, before the distribution date, receive or otherwise obtain the use of any of the income or capital of the trust,