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Versions of s. 70(9.1)(b)

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 (6), subsection 73(1) (as that subsection applied to transfers before 2000) or subparagraph 73(1.01)(c)(i) applied to the settlor and the trust in respect of the transfer referred to in paragraph (a);
    Full text

    subsection (6), subsection 73(1) (as that subsection applied to transfers before 2000) or subparagraph 73(1.01)(c)(i) applied to the settlor and the trust in respect of the transfer referred to in paragraph (a);

  2. 2007-02-21 to 2017-01-01 View Source
    subsection (6), subsection 73(1) (as that subsection applied to transfers before 2000) or subparagraph 73(1.01)(c)(i) applied to the settlor and the trust shallin be deemed to have, immediately before the spouse’s or common-law partner’s death, disposedrespect of the propertytransfer and received proceeds of disposition therefor equalreferred to in paragraph (a);
    Full text

    subsection (6), subsection 73(1) (as that subsection applied to transfers before 2000) or subparagraph 73(1.01)(c)(i) applied to the settlor and the trust in respect of the transfer referred to in paragraph (a);

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

    the trust shall be deemed to have, immediately before the spouse’s or common-law partner’s death, disposed of the property and received proceeds of disposition therefor equal to