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Versions of s. 94(15)(a)(ii)

I-3.3 — Income Tax Act · 2 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
    holds at any time an interest in a trust is to cause the condition in clause (h)(ii)(A) of the definition exempt foreign trust in subsection (1) to be satisfied in respect of the trust, the condition is deemed not to have been satisfied at that time in respect of the trust, and
    Full text

    holds at any time an interest in a trust is to cause the condition in clause (h)(ii)(A) of the definition exempt foreign trust in subsection (1) to be satisfied in respect of the trust, the condition is deemed not to have been satisfied at that time in respect of the trust, and

  2. 2013-06-26 to 2017-12-14 View Source

    holds at any time an interest in a trust is to cause the condition in clause (h)(ii)(A) of the definition exempt foreign trust in subsection (1) to be satisfied in respect of the trust, the condition is deemed not to have been satisfied at that time in respect of the trust, and