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I-3 - Taxation Act

Section 657.1.2
Disposition versions

Full text
657.1.2. A trust that is deemed, because of section 595, to be resident in Canada for a taxation year for the purpose of computing the trust’s income for the year may not deduct, under paragraph a of section 657, in computing its income for the year, an amount greater than the amount determined in respect of the trust for the year in accordance with subsection 7.01 of section 104 of the Income Tax Act(R.S.C. 1985, c. 1, (5th Suppl.)).
2015, c. 36, s. 37.
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