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I-3 - Taxation Act

Section 770.0.1
Disposition versions

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770.0.1. Despite section 750, the tax payable under this Part by a SIFT trust on its taxable income for a taxation year is equal to the amount of tax that would be payable by the trust under section 768 or 770 on its taxable income for the taxation year if
(a)  section 768 or 770 applied to a SIFT trust; and
(b)  the taxable income of the SIFT trust were equal to the amount by which its taxable income otherwise determined exceeds the amount determined in its respect for the year under paragraph b of the definition of “taxable distributions amount” in the first paragraph of section 1129.70.
2009, c. 5, s. 306.
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