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I-3, r. 1 - Regulation respecting the Taxation Act

Section 776.12r1
Disposition versions

Full text
776.12R1. For the purposes of subparagraph a of the first paragraph of section 776.12 of the Act, the portion of an amount that a trust may attribute to an individual is the portion of that amount that it attributed to that individual under paragraph a of subsection 3 of section 127.3 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 776.12R1; O.C. 421-88, s. 27; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.
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