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I-3 - Taxation Act

Section 21.0.10
Disposition versions

Full text
21.0.10. For the purposes of this Part, if a trust is subject to a loss restriction event at a particular time during a day, the trust is deemed to be subject to the loss restriction event at the beginning of that day and not at the particular time unless the trust makes a valid election under subsection 6 of section 251.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) in that respect.
Chapter V.2 applies in relation to an election made under subsection 6 of section 251.2 of the Income Tax Act.
2017, c. 1, s. 72.
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