I-3 - Taxation Act

Section 869.18 Disposition versions

2022-06-08

869.18. A trust is required, on or before its first filing-due date after 31 December 2021, to notify the Minister in the prescribed form that it is an employee life and health trust if

(a)  prior to 27 February 2018, it provided employee benefits all or substantially all of which are designated employee benefits;

(b)  after 26 February 2018, it becomes an employee life and health trust because it satisfies the conditions of section 869.2; and

(c)  sections 869.15 and 869.16 do not apply in respect of the trust.

2022, c. 23, s. 79.