796.15. Where a trust is deemed to cease, at a particular time, to be an eligible trust under paragraph b of subsection 16 of section 135.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), it is deemed to cease, at the particular time, to be an eligible trust for the purposes of this Title.
2021, c. 142021, c. 14, s. 10111.