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I-3 - Taxation Act

Section 851.3
Disposition versions

Full text
851.3. For the purposes of paragraph a of section 657 and sections 652 and 663, the taxable income of a segregated fund trust for a taxation year is deemed to be an amount that has become payable in the year to the beneficiaries under the trust and the amount payable to each beneficiary is equal to the amount determined in conformity with the terms and conditions of the segregated fund policy relating to the trust.
1978, c. 26, s. 165; 1990, c. 59, s. 324; 2020, c. 16, s. 126.
851.3. For the purposes of paragraph a of section 657 and sections 652 and 663, the income of a segregated fund trust for a taxation year is deemed to be an amount that has become payable in the year to the beneficiaries under the trust and the amount payable to each beneficiary is equal to the amount determined in conformity with the terms and conditions of the segregated fund policy relating to the trust.
1978, c. 26, s. 165; 1990, c. 59, s. 324.
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