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I-3 - Taxation Act

Section 776.48
Disposition versions

Full text
776.48. (Repealed).
1988, c. 4, s. 79; 1997, c. 14, s. 290; 2005, c. 23, s. 116; 2017, c. 1, s. 236.
776.48. Despite paragraph b of section 776.47, if more than one trust described in that paragraph arose as a consequence of contributions to the trusts by an individual and those trusts have filed with the Minister in prescribed form an agreement whereby, for the purposes of this Book, they allocate an amount or several amounts to one or more of them for a taxation year and the aggregate of the amounts so allocated does not exceed $40,000, the basic exemption for the year of each of the trusts is the amount so allocated to it.
1988, c. 4, s. 79; 1997, c. 14, s. 290; 2005, c. 23, s. 116.
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