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Versions of s. 259(5), definition “qualified trust”, para (b)

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. 2017-12-14 to present available View Source
    all the interests of the beneficiaries under the trust at that time are described by reference to units of the trust all of which are at that time identical to each other,
    Full text

    all the interests of the beneficiaries under the trust at that time are described by reference to units of the trust all of which are at that time identical to each other,

  2. 2004-08-31 to 2017-12-14 View Source

    all the interests of the beneficiaries under the trust at that time are described by reference to units of the trust all of which are at that time identical to each other,