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I-3 - Taxation Act

Section 159.1
Disposition versions

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159.1. Where the right to produce or publish a newspaper is held by a person, partnership, association or society described in the definition of “Canadian newspaper” in section 159 on behalf of a trust or a succession, the newspaper is not a Canadian newspaper unless each beneficiary under the trust or succession is a person, partnership, association or society described in that definition.
2003, c. 2, s. 55; 2020, c. 16, s. 41.
159.1. Where the right to produce or publish a newspaper is held by a person, partnership, association or society described in the definition of “Canadian newspaper” in section 159 on behalf of a trust or an estate, the newspaper is not a Canadian newspaper unless each beneficiary under the trust or estate is a person, partnership, association or society described in that definition.
2003, c. 2, s. 55.
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