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Versions of “70(9.3)(d)

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 disposed of the property immediately before the death of the spouse or common-law partner and to have received proceeds of disposition therefor equal to such amount as the trust elects, not greater than the greater of or less than the lesser of