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I-3 - Taxation Act

Section 678
Disposition versions

Full text
678. (Repealed).
1972, c. 23, s. 510; 1997, c. 31, s. 68; 2009, c. 5, s. 212.
678. The taxation year of a testamentary trust is the period for which the accounts of the trust are made up for purposes of assessment under this Part.
The period contemplated in the first paragraph shall however not exceed 12 months and, for the purposes of this Part, no change in the time when such a period ends may be made without the concurrence of the Minister.
1972, c. 23, s. 510; 1997, c. 31, s. 68.
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