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I-3 - Taxation Act

Section 656.3.1
Disposition versions

Full text
656.3.1. Every trust that holds an interest in a farm income stabilization account that was transferred to it in circumstances to which the second paragraph of section 441.2 applied is deemed, at the end of the day on which the spouse referred to in that paragraph dies, to have been paid an amount out of the account equal to the balance at the end of that day in the account so transferred.
2004, c. 21, s. 88; 2017, c. 1, s. 151.
656.3.1. Every trust that holds an interest in a farm income stabilization account that was transferred to it in circumstances to which the second paragraph of section 441.2 applied is deemed, at the end of the day on which the spouse referred to in that paragraph dies, to have been paid an amount out of the account equal to the amount by which the balance at the end of that day in the account so transferred exceeds such portion of that balance as is deemed by section 660.2 to have been paid to the spouse.
2004, c. 21, s. 88.
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