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Versions of s. 70(9.3)(e)

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
    as a consequence of that beneficiary’s death, the property is transferred to and becomes vested indefeasibly in the child within the period ending 36 months after that beneficiary’s death or, if written application has been made to the Minister by the taxpayer’s legal representative within that period, within any longer period that the Minister considers reasonable in the circumstances.
    Full text

    as a consequence of that beneficiary’s death, the property is transferred to and becomes vested indefeasibly in the child within the period ending 36 months after that beneficiary’s death or, if written application has been made to the Minister by the taxpayer’s legal representative within that period, within any longer period that the Minister considers reasonable in the circumstances.

  2. 2007-02-21 to 2017-01-01 View Source
    whereas a consequence of that beneficiary’s death, the property is antransferred interestto and becomes vested indefeasibly in athe familychild farmwithin partnershipthe (otherperiod thanending an36 interestmonths after that beneficiary’s death or, if written application has been made to the Minister by the taxpayer’s legal representative within that period, within any longer period that the Minister considers reasonable in athe partnership to which subsection 100(3) applies),circumstances.
    Full text

    as a consequence of that beneficiary’s death, the property is transferred to and becomes vested indefeasibly in the child within the period ending 36 months after that beneficiary’s death or, if written application has been made to the Minister by the taxpayer’s legal representative within that period, within any longer period that the Minister considers reasonable in the circumstances.

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

    where the property is an interest in a family farm partnership (other than an interest in a partnership to which subsection 100(3) applies),