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I-3 - Taxation Act

Section 668.2.4
Disposition versions

Full text
668.2.4. (Repealed).
2009, c. 15, s. 98; 2017, c. 29, s. 89.
668.2.4. A trust shall determine and designate, in its fiscal return filed under this Part for the designation year of the trust, the following amounts in respect of a beneficiary:
(a)  the amount that is, under section 668.2.1, determined to be the beneficiary’s taxable capital gain from the disposition, after 18 March 2007, of qualified farm property of the beneficiary;
(b)  the amount that is, under section 668.2.2, determined to be the beneficiary’s taxable capital gain from the disposition, after 18 March 2007, of a qualified small business corporation share of the beneficiary; and
(c)  the amount that is, under section 668.2.3, determined to be the beneficiary’s taxable capital gain from the disposition, after 18 March 2007, of qualified fishing property of the beneficiary.
2009, c. 15, s. 98.
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