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I-3 - Taxation Act

Section 652
Disposition versions

Full text
652. For the purposes of subparagraph i.1 of paragraph n of section 257, sections 597.0.2 and 597.0.5, paragraph a of section 657 and sections 657.1.2, 663, 663.4 and 667, an amount is deemed not to have become payable to a beneficiary in a taxation year unless it was paid in the year to the beneficiary or the beneficiary was entitled to enforce payment of it in that year.
1972, c. 23, s. 488; 1975, c. 22, s. 182; 1990, c. 59, s. 220; 2009, c. 5, s. 199; 2015, c. 36, s. 35.
652. For the purposes of subparagraph i.1 of paragraph n of section 257, paragraph a of section 657 and sections 663, 663.4 and 667, an amount is deemed not to have become payable to a beneficiary in a taxation year unless it was paid to him in the year or the beneficiary was entitled to demand payment of it in that year.
1972, c. 23, s. 488; 1975, c. 22, s. 182; 1990, c. 59, s. 220; 2009, c. 5, s. 199.
652. For the purposes of subparagraph i.1 of paragraph n of section 257, paragraph a of section 657 and sections 663 and 667, an amount is deemed not to have become payable to a beneficiary in a taxation year unless it was paid to him in the year or the beneficiary was entitled to demand payment of it in that year.
1972, c. 23, s. 488; 1975, c. 22, s. 182; 1990, c. 59, s. 220.
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