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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1120r1.1
Disposition versions

Full text
1120R1.1. In applying, at any time, subparagraph 2 of subparagraph i of paragraph a of section 1120R1, the following are the prescribed conditions:
(a)  the trust was created before 1 January 2000;
(b)  the trust was a unit trust on 18 July 2005;
(c)  the particular time is after 31 December 2003; and
(d)  the trust has made a valid election under paragraph d of section 4801.001 of the Income Tax Regulations enacted under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl)).
O.C. 66-2016, s. 29.
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