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I-3 - Taxation Act

Section 6.2.1
Disposition versions

Full text
6.2.1. If the taxation year, determined for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), of a testamentary trust is deemed to end, in accordance with subsection 4.1 of section 249 of that Act and for the purposes of that Act, immediately before a particular time, a new taxation year of the trust is deemed, if the trust exists at the particular time, to begin at the particular time.
2017, c. 1, s. 65.
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