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I-3 - Taxation Act

Section 11.4
Disposition versions

Full text
11.4. (Repealed).
1996, c. 39, s. 14; 2000, c. 5, s. 8; 2013, c. 10, s. 14.
11.4. For the purposes of this Part, where a trust resident in Canada would be an environmental trust at any time if it were resident at that time in the province in which the site to which the trust relates is situated, the trust is deemed to be resident at that time in that province and in no other province.
1996, c. 39, s. 14; 2000, c. 5, s. 8.
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