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I-3 - Taxation Act

Section 665.1
Disposition versions

Full text
665.1. The cost to a taxpayer of an income interest of the taxpayer in a trust is deemed to be nil unless any part of the interest was acquired by the taxpayer from a person who was the beneficiary in respect of the interest immediately before its acquisition by the taxpayer, or the cost of any part of the interest would be determined not to be nil under paragraph c of section 785.1 or subparagraph c of the first paragraph of section 785.2.
1984, c. 15, s. 144; 2003, c. 2, s. 166; 2009, c. 5, s. 206.
665.1. The cost to a taxpayer of an income interest of the taxpayer in a trust is deemed to be nil unless any part of the interest was acquired by the taxpayer from a person who was the beneficiary in respect of the interest immediately before its acquisition by the taxpayer, or the cost of any part of the interest would be determined not to be nil under paragraph c of section 785.1 or 785.2.
1984, c. 15, s. 144; 2003, c. 2, s. 166.
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