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I-3 - Taxation Act
Section 1129.78
Disposition versions
1129.78. A specified trust for a taxation year that, at any time in the year, owns a specified immovable or is a member of a partnership that owns a specified immovable shall pay a tax under this Part for the year that is equal to the product obtained by multiplying 4.47% by the property income of the specified trust from the rental of specified immovables for the year.
For the purposes of the first paragraph, each member of a partnership, at any time, is deemed to be a member of another partnership of which the first partnership is a member at that time.
1129.78. A specified trust for a taxation year that, at any time in the year, owns a specified immovable or is a member of a partnership that owns a specified immovable shall pay a tax under this Part for the year that is equal to the product obtained by multiplying 7.05% by the property income of the specified trust from the rental of specified immovables for the year.
For the purposes of the first paragraph, each member of a partnership, at any time, is deemed to be a member of another partnership of which the first partnership is a member at that time.
1129.78. A specified trust for a taxation year that, at any time in the year, owns a specified immovable or is a member of a partnership that owns a specified immovable shall pay a tax under this Part for the year that is equal to the product obtained by multiplying 5.3% by the property income of the specified trust from the rental of specified immovables for the year.
For the purposes of the first paragraph, each member of a partnership, at any time, is deemed to be a member of another partnership of which the first partnership is a member at that time.
