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I-3 - Taxation Act
Section 776.49
Disposition versions
776.49. (Repealed).
1988, c. 4, s. 79; 1997, c. 14, s. 290; 2005, c. 23, s. 116; 2017, c. 12017, c. 1, s. 236.
776.49. 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 no agreement referred to in section 776.48 has been filed with the Minister before the expiry of 30 days after notice in writing has been forwarded by the Minister to any of the trusts that such an agreement is required for the purpose of an assessment of tax under this Part, the Minister may, for the purposes of this Book, allocate an amount or several amounts to one or more of the trusts for a taxation year, the aggregate of all of which amounts does not exceed $40,000, and the basic exemption for the year of each of the trusts is the amount so allocated.
