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I-3 - Taxation Act
Section 1121.10
Disposition versions
1121.10. For the purposes of subparagraph e of the second paragraph of section 248, section 306, paragraph a of section 657 and sections 657.1, 663, 1121.11 and 1121.12 and despite section 652, each amount that is paid, or that becomes payable, by a trust to a beneficiary after the end of a particular taxation year of the trust that ends on 15 December of a calendar year because of section 1121.7 and before the end of that calendar year is deemed to have been paid or to have become payable, as the case may be, to the beneficiary at the end of the particular taxation year.
1121.10. For the purposes of section 306, paragraph a of section 657 and sections 657.1, 663, 1121.11 and 1121.12 and notwithstanding section 652, each amount that is paid, or that becomes payable, by a trust to a beneficiary after the end of a particular taxation year of the trust that ends on 15 December of a calendar year because of section 1121.7 and before the end of that calendar year is deemed to have been paid or to have become payable, as the case may be, to the beneficiary at the end of the particular taxation year.
