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I-3 - Taxation Act

Section 1034.0.0.4
Disposition versions

Full text
1034.0.0.4. If section 663.0.1 deems an amount to have become payable in a taxation year of a trust to an individual, the individual and the trust are solidarily liable for the tax payable by the individual under this Part for the individual’s taxation year in which the individual dies to the extent that that tax payable is greater than it would have been if the amount were not included in computing the individual’s income under this Part for the year.
2017, c. 1, s. 338.
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