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Versions of s. 70(9.1)

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. 2017-01-01 to present available View Source
    Subsection (9.11) applies to a trust and a child of the settlor of the trust in respect of a property in respect of which subsection 104(4) or (5) would, if this Act were read without reference to this subsection, apply to the trust as a consequence of the death of the beneficiary under the trust who was a spouse or a common-law partner of the settlor if
    Full text

    Subsection (9.11) applies to a trust and a child of the settlor of the trust in respect of a property in respect of which subsection 104(4) or (5) would, if this Act were read without reference to this subsection, apply to the trust as a consequence of the death of the beneficiary under the trust who was a spouse or a common-law partner of the settlor if

  2. 2007-02-21 to 2017-01-01 View Source
    WhereSubsection any(9.11) property in Canada of a taxpayer that is land or depreciable property of a prescribed class has been transferred or distributedapplies to a trust describedand a child of the settlor of the trust in subsectionrespect (6) or 73(1) (as that subsection applied to transfers before 2000) orof a trust to which subparagraph 73(1.01)(c)(i) applies and the property or a replacement property for that property in respect of which subsection 104(4) or (5) would, if this Act were read without reference to this subsection, apply to the trust has made an election under subsection 13(4) or 44(1) was, immediately before the death of the taxpayer’s spouse or common-law partner who was a beneficiary under the trust, used in the business of farming and has, on the death of the spouse or common-law partner and as a consequence of the death,death beenof transferredthe orbeneficiary distributedunder tothe and vested indefeasibly in an individualtrust who was a childspouse or a common-law partner of the taxpayersettlor and who was resident in Canada immediately before the death of the spouse or common-law partner, the following rules apply:if
    Full text

    Subsection (9.11) applies to a trust and a child of the settlor of the trust in respect of a property in respect of which subsection 104(4) or (5) would, if this Act were read without reference to this subsection, apply to the trust as a consequence of the death of the beneficiary under the trust who was a spouse or a common-law partner of the settlor if

  3. 2004-08-31 to 2007-02-21 View Source

    Where any property in Canada of a taxpayer that is land or depreciable property of a prescribed class has been transferred or distributed to a trust described in subsection (6) or 73(1) (as that subsection applied to transfers before 2000) or a trust to which subparagraph 73(1.01)(c)(i) applies and the property or a replacement property for that property in respect of which the trust has made an election under subsection 13(4) or 44(1) was, immediately before the death of the taxpayer’s spouse or common-law partner who was a beneficiary under the trust, used in the business of farming and has, on the death of the spouse or common-law partner and as a consequence of the death, been transferred or distributed to and vested indefeasibly in an individual who was a child of the taxpayer and who was resident in Canada immediately before the death of the spouse or common-law partner, the following rules apply: