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Versions of s. 94(1)(d)(i)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2013-06-26 View Source

    the trust shall, with respect to any beneficiary under the trust the fair market value of whose beneficial interest in the trust is not less than 10% of the total fair market value of all beneficial interests in the trust, be deemed to be a non-resident corporation that is controlled by the beneficiary,