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Versions of s. 70(9.1)(d)

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
    the child of the settlor is, immediately before the beneficiary’s death, resident in Canada; and
    Full text

    the child of the settlor is, immediately before the beneficiary’s death, resident in Canada; and

  2. 2007-02-21 to 2017-01-01 View Source
    where the property of the trust that is deemed by paragraph 70(9.1)(b) to have been disposed of is acquired by a child of the taxpayersettlor asis, aimmediately consequence ofbefore the spouse’sbeneficiary’s ordeath, common-lawresident partner’sin deathCanada; and the trust’s proceeds of disposition of the property under paragraph 70(9.1)(b) are redetermined under subsection 13(21.1), notwithstanding paragraph 70(9.1)(b),
    Full text

    the child of the settlor is, immediately before the beneficiary’s death, resident in Canada; and

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

    where the property of the trust that is deemed by paragraph 70(9.1)(b) to have been disposed of is acquired by a child of the taxpayer as a consequence of the spouse’s or common-law partner’s death and the trust’s proceeds of disposition of the property under paragraph 70(9.1)(b) are redetermined under subsection 13(21.1), notwithstanding paragraph 70(9.1)(b),