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I-3 - Taxation Act

Section 6.4
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6.4. (Repealed).
2009, c. 5, s. 12; 2017, c. 1, s. 67.
6.4. If, at a particular time after 20 December 2002, the taxation year (determined for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.))) of a trust or succession is deemed to end, in accordance with paragraph b of subsection 6 of section 249 of that Act and for the purposes of that Act, immediately before the particular time, a new taxation year of the trust or succession is deemed to have begun at the particular time.
2009, c. 5, s. 12.
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