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Versions of s. 70(9.3)

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 (9.31) 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) 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 of the trust if
    Full text

    Subsection (9.31) 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) 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 of the trust if

  2. 2007-02-21 to 2017-01-01 View Source
    WhereSubsection property(9.31) of a taxpayer has been transferred or distributedapplies to a trust describedand a child of the settlor of the trust in subsectionrespect (6)of ora 73(1)property (asin thatrespect of which subsection applied104(4) would, if this Act were read without reference to transfersthis beforesubsection, 2000)apply to the trust as a consequence of the death of the beneficiary under the trust who was a spouse or a trustcommon-law topartner which subparagraph 73(1.01)(c)(i) applies andof the propertysettlor was,of the trust if
    Full text

    Subsection (9.31) 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) 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 of the trust if

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

    Where property of a taxpayer 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 was,