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Versions of “70(9.1)(b)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2007-02-21 View Source

    the trust shall be deemed to have, immediately before the spouse’s or common-law partner’s death, disposed of the property and received proceeds of disposition therefor equal to such amount as the trust elects in its return of income under this Part for the year in which the spouse or common-law partner died, not greater than the greater of nor less than the lesser of