← Historical versions

Versions of s. 94.2(2)(a)(i)

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. 2026-03-26 to present available View Source
    that is controlled by each of the beneficiary and the particular person, unless the condition in paragraph (1)(b) is met only because the condition in subparagraph (1)(b)(i) is met in respect of one or more classes of fixed interests that are tracking interests (within the meaning assigned by subsection 95(8)) in respect of the trust, and
    Full text

    that is controlled by each of the beneficiary and the particular person, unless the condition in paragraph (1)(b) is met only because the condition in subparagraph (1)(b)(i) is met in respect of one or more classes of fixed interests that are tracking interests (within the meaning assigned by subsection 95(8)) in respect of the trust, and

  2. 2014-12-16 to 2026-03-26 View Source
    controlled by each of the beneficiary and the particular person, and
    Full text

    controlled by each of the beneficiary and the particular person, and

  3. 2013-06-26 to 2014-12-16 View Source

    controlled by each of the beneficiary and the particular person, and