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I-3 - Taxation Act

Section 7.11
Disposition versions

Full text
7.11. For the purposes of this Part and the regulations, the following rules apply:
(a)  a person who has a right, whether immediate or future and whether absolute or contingent, to receive all or any part of the income or capital in respect of property referred to in section 7.9 or 7.10 is deemed to be beneficially interested in the trust; and
(b)  a person who at any particular time and in relation to a property, has a right of ownership, a right of an emphyteutic lessee or a beneficial interest in a trust is deemed, even if the property is subject to a servitude, to have beneficial ownership of the property at that time.
1993, c. 16, s. 6; 1996, c. 39, s. 273; 2004, c. 8, s. 9; 2011, c. 1, s. 16.
7.11. For the purposes of this Part and the regulations, the following rules apply:
(a)  a person who has a right, whether immediate or future and whether absolute or contingent, to receive all or any part of the income or capital in respect of property referred to in section 7.9 or 7.10 is deemed to be beneficially interested in the trust referred to in that section; and
(b)  a person who at any particular time and in relation to a property, has a right of ownership, a right in an emphyteutic lease or a beneficial interest in a trust is deemed, even if the property is subject to a servitude, to have beneficial ownership of the property at that time.
1993, c. 16, s. 6; 1996, c. 39, s. 273; 2004, c. 8, s. 9.
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