869.14. Section 869.15 applies in respect of a trust that has made a valid election under paragraph d of subsection 14 of section 144.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
Chapter V.2 of Title II of Book I applies in relation to an election to which the first paragraph refers.
2022, c. 232022, c. 23, s. 7911.