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I-3 - Taxation Act
Section 669.2
Disposition versions
669.2. The amount received by the succession that is a graduated rate estate of an individual on or after the individual’s death in recognition of the individual’s service in an office or employment is deemed to be an amount received by a particular beneficiary under the succession at a particular time on or after the individual’s death in recognition of the individual’s service in an office or employment and, except for the purposes of this section, not to have been received by the succession to the extent that the amount may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be paid or payable at the particular time to the particular beneficiary.
669.2. The amount received by a testamentary trust in a taxation year upon or after the death of an employee in recognition of his service in an office or employment shall be deemed to be an amount received by a particular beneficiary in the trust at the particular time upon or after the death of the employee in recognition of the employee’s service in an office or employment and not to have been received by the trust to the extent that the amount may reasonably be considered, having regard to all the circumstances including the terms and conditions of the trust arrangement, to be paid or payable at the particular time to the particular beneficiary.
