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Versions of s. 94(5)

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
    A trust is deemed to cease to be resident in Canada at the earliest time at which there is neither a resident contributor to the trust nor a resident beneficiary under the trust in a taxation year (determined without reference to subsection 128.1(4)) of the trust
    Full text

    A trust is deemed to cease to be resident in Canada at the earliest time at which there is neither a resident contributor to the trust nor a resident beneficiary under the trust in a taxation year (determined without reference to subsection 128.1(4)) of the trust

  2. 2013-06-26 to 2017-12-14 View Source
    InA computing,trust is deemed to cease to be resident in Canada at anythe earliest time at which there is neither a resident contributor to the trust nor a resident beneficiary under the trust in a taxation year,year (determined without reference to subsection 128.1(4)) of the adjusted cost base to a taxpayer resident in Canada of a capital interest in a trust to which paragraph 94(1)(d) applies,
    Full text

    A trust is deemed to cease to be resident in Canada at the earliest time at which there is neither a resident contributor to the trust nor a resident beneficiary under the trust in a taxation year (determined without reference to subsection 128.1(4)) of the trust

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

    In computing, at any time in a taxation year, the adjusted cost base to a taxpayer resident in Canada of a capital interest in a trust to which paragraph 94(1)(d) applies,