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I-3 - Taxation Act
Section 935.33
Disposition versions
935.33. Despite section 935.31, a trust governed by a first home savings account that holds, in a taxation year, a property that is a non-qualified investment (for the purposes of Part XI.01 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) for the trust, shall pay tax under this Part on the amount that would be its taxable income for the year if it had no incomes or losses from sources other than such investments and no capital gains or capital losses other than from the disposition of such investments.
