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Versions of s. 94(1), definition “non resident portion”

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. 2017-12-14 to present available View Source
    non-resident portion of a trust at any time means all property held by the trust to the extent that it is not at that time part of the resident portion of the trust. (partie non-résidente)
    Full text

    non-resident portion of a trust at any time means all property held by the trust to the extent that it is not at that time part of the resident portion of the trust. (partie non-résidente)

  2. 2016-06-22 to 2017-12-14 View Source
    non-resident portion of a trust at any time means all property held by the trust to the extent that it is not at that time part of the resident portion of the trust. (partie non-résidente)
    Full text

    non-resident portion of a trust at any time means all property held by the trust to the extent that it is not at that time part of the resident portion of the trust. (partie non-résidente)

  3. 2013-06-26 to 2016-06-22 View Source

    non-resident portion of a trust at any time means all property held by the trust to the extent that it is not at that time part of the resident portion of the trust.