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I-3 - Taxation Act

Section 854
Disposition versions

Full text
854. Where, for the purposes of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), a profit sharing plan is accepted by the Minister of Revenue of Canada for registration as a deferred profit sharing plan, the taxation year of the trust governed by the profit sharing plan is deemed, for the purposes of this Part, to have ended immediately before the plan is deemed to have become registered as a deferred profit sharing plan pursuant to subsection 5 of section 147 of the said Act.
1972, c. 23, s. 642; 1991, c. 25, s. 97; 2000, c. 5, s. 293.
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