Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 94(4)

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
    For greater certainty, paragraph (3)(a) does not deem a trust to be resident in Canada for the purposes of
    Full text

    For greater certainty, paragraph (3)(a) does not deem a trust to be resident in Canada for the purposes of

  2. 2013-06-26 to 2017-12-14 View Source
    InFor computinggreater thecertainty, foreignparagraph accrual(3)(a) propertydoes incomenot ofdeem a trust to whichbe paragraphresident 94(1)(d)in appliesCanada for anythe taxation year, there may be deducted such portionpurposes of the amount that would, but for this subsection, be the foreign accrual property income of the trust as may reasonably be considered as having become an amount payable in the year within the meaning of subsection 104(24) to a beneficiary.
    Full text

    For greater certainty, paragraph (3)(a) does not deem a trust to be resident in Canada for the purposes of

  3. 2004-08-31 to 2013-06-26 View Source

    In computing the foreign accrual property income of a trust to which paragraph 94(1)(d) applies for any taxation year, there may be deducted such portion of the amount that would, but for this subsection, be the foreign accrual property income of the trust as may reasonably be considered as having become an amount payable in the year within the meaning of subsection 104(24) to a beneficiary.