I-3 - Taxation Act

Section 776.45 Disposition versions

2011-06-06

776.45. Section 776.42 does not apply in respect of

(a)  a separate return of income of the individual filed under the second paragraph of section 429 or section 681, 782 or 1003;

(b)  (paragraph repealed);

(c)  the taxation year in which the individual dies;

(d)  the taxation year 1986 of a taxpayer who died in 1987;

(d.1)  a taxation year of a trust throughout which the trust is a segregated fund trust, within the meaning of subparagraph k of the first paragraph of section 835, a mutual fund trust, an employee life and health trust, or a master trust within the meaning of the regulations made under paragraph c.4 of section 998;

(e)  a trust described in subparagraph a of the first paragraph and in the second paragraph of section 653 or in subparagraph a.1 of the said first paragraph for its taxation year that includes the day determined in respect of the trust under any of those subparagraphs;

(f)  (paragraph repealed).

1988, c. 4, s. 79; 1990, c. 59, s. 299; 1993, c. 16, s. 291; 1994, c. 22, s. 274; 1997, c. 85, s. 185; 2000, c. 5, s. 174; 2001, c. 53, s. 151; 2005, c. 23, s. 113; 2010, c. 25, s. 88; 2011, c. 6, s. 170.

2010-10-27

776.45. Section 776.42 does not apply in respect of

(a)  a separate return of income of the individual filed under the second paragraph of section 429 or section 681, 782 or 1003;

(b)  (paragraph repealed);

(c)  the taxation year in which the individual dies;

(d)  the taxation year 1986 of a taxpayer who died in 1987;

(d.1)  a taxation year of a trust throughout which the trust is a segregated fund trust, within the meaning of subparagraph k of the first paragraph of section 835, a mutual fund trust, or a master trust within the meaning of the regulations made under paragraph c.4 of section 998;

(e)  a trust described in subparagraph a of the first paragraph and in the second paragraph of section 653 or in subparagraph a.1 of the said first paragraph for its taxation year that includes the day determined in respect of the trust under any of those subparagraphs;

(f)  (paragraph repealed).

1988, c. 4, s. 79; 1990, c. 59, s. 299; 1993, c. 16, s. 291; 1994, c. 22, s. 274; 1997, c. 85, s. 185; 2000, c. 5, s. 174; 2001, c. 53, s. 151; 2005, c. 23, s. 113; 2010, c. 25, s. 88.

2006-03-01

776.45. Section 776.42 does not apply in respect of

(a)  a separate return of income of the individual filed under the second paragraph of section 429 or section 681, 782 or 1003;

(b)  (paragraph repealed);

(c)  the taxation year in which the individual dies;

(d)  the taxation year 1986 of a taxpayer who died in 1987;

(d.1)  a taxation year of a trust throughout which the trust is a segregated fund trust, within the meaning of paragraph k of section 835, a mutual fund trust, or a master trust within the meaning of the regulations made under paragraph c.4 of section 998;

(e)  a trust described in subparagraph a of the first paragraph and in the second paragraph of section 653 or in subparagraph a.1 of the said first paragraph for its taxation year that includes the day determined in respect of the trust under any of those subparagraphs;

(f)  (paragraph repealed).

1988, c. 4, s. 79; 1990, c. 59, s. 299; 1993, c. 16, s. 291; 1994, c. 22, s. 274; 1997, c. 85, s. 185; 2000, c. 5, s. 174; 2001, c. 53, s. 151; 2005, c. 23, s. 113.