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I-3 - Taxation Act

Section 869.11
Disposition versions

Full text
869.11. If a trust that is, or was, at any time, an employee life and health trust pays an amount as a distribution from the trust to any person in a taxation year, the amount of the distribution must be included in computing the person’s income for the year, except to the extent that the amount is
(a)  a payment of a designated employee benefit that is not included in computing the person’s income because of Chapters I and II of Title II of Book III; or
(b)  a distribution to another employee life and health trust that is a beneficiary of the employee life and health trust.
2011, c. 6, s. 174.
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