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Versions of s. 70(9.3)(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
    immediatelysubsection (6), subsection 73(1) (as that subsection applied to transfers before 2000) or subparagraph 73(1.01)(c)(i) applied to the deathsettlor and the trust in respect of the taxpayer’stransfer spousereferred orto common-lawin partnerparagraph who was a beneficiary under the trust,(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

    immediately before the death of the taxpayer’s spouse or common-law partner who was a beneficiary under the trust,