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Versions of s. 94(5)(a)

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
    that immediately follows a taxation year of the trust throughout which it was deemed by subsection (3) to be resident in Canada for the purpose of computing its income; and
    Full text

    that immediately follows a taxation year of the trust throughout which it was deemed by subsection (3) to be resident in Canada for the purpose of computing its income; and

  2. 2013-06-26 to 2017-12-14 View Source
    therethat shallimmediately befollows addeda anytaxation amountyear requiredof the trust throughout which it was deemed by subsection 91(1) or 91(3)(3) to be includedresident in computing the taxpayer’s incomeCanada for the year or any preceding taxation year (or that would have been so required to be included but for subsection 56(4.1) and sections 74.1 to 75purpose of thiscomputing Actits income; and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952) in respect of that interest; and
    Full text

    that immediately follows a taxation year of the trust throughout which it was deemed by subsection (3) to be resident in Canada for the purpose of computing its income; and

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

    there shall be added any amount required by subsection 91(1) or 91(3) to be included in computing the taxpayer’s income for the year or any preceding taxation year (or that would have been so required to be included but for subsection 56(4.1) and sections 74.1 to 75 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952) in respect of that interest; and