Full text
Subsection (2) applies to a beneficiary under a trust, and to any particular person of which any such beneficiary is a controlled foreign affiliate, at any time if
Subsection (2) applies to a beneficiary under a trust, and to any particular person of which any such beneficiary is a controlled foreign affiliate, at any time if
Subsection (2) applies to a beneficiary under a trust, and to any particular person (other than an individual described in paragraph (a) of the definition connected contributor in subsection 94(1)) of which any such beneficiary is a controlled foreign affiliate, at any time if