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← Historical versions

Versions of s. 70(9.3)(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 was, immediately before that beneficiary’s death, resident in Canada; and
    Full text

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

  2. 2007-02-21 to 2017-01-01 View Source
    where the property is a sharechild of the capitalsettlor stock of a family farm corporation, the trust shall be deemed to have disposed of the sharewas, immediately before thethat deathbeneficiary’s ofdeath, theresident spousein or common-law partnerCanada; and to have received proceeds of disposition therefor equal to its adjusted cost base to the trust immediately before the death of the spouse or common-law partner, and the child shall be deemed to have acquired the property for an amount equal to those proceeds, and
    Full text

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

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

    where the property is a share of the capital stock of a family farm corporation, the trust shall be deemed to have disposed of the share immediately before the death of the spouse or common-law partner and to have received proceeds of disposition therefor equal to its adjusted cost base to the trust immediately before the death of the spouse or common-law partner, and the child shall be deemed to have acquired the property for an amount equal to those proceeds, and