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I-3 - Taxation Act

Section 462.8
Disposition versions

Full text
462.8. The rules provided in sections 462.9 and 462.10 apply where an individual has loaned or transferred property, either directly or indirectly, by means of a trust or otherwise, to a trust in which another individual who is at any time a designated person in respect of the individual is beneficially interested at any time.
1987, c. 67, s. 112; 1994, c. 22, s. 187; 1996, c. 39, s. 273.
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