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I-3 - Taxation Act
Section 646.1
Disposition versions
646.1. Notwithstanding section 7.11.1 and for the purposes of subparagraph ii of paragraph b of section 454.2, section 646, subparagraph a.4 of the first paragraph of section 653 and paragraph e of section 692.5, a person or partnership is deemed not to be a beneficiary under a trust at a particular time where the person or partnership is beneficially interested in the trust at that time solely because of
(a) a right that may arise as a consequence of the terms of the will of an individual who, at that time, is a beneficiary under the trust;
(b) a right that may arise as a consequence of the law governing the intestacy of an individual who, at that time, is a beneficiary under the trust;
(c) a right as a shareholder under the terms of the shares of the capital stock of a corporation that, at that time, is a beneficiary under the trust;
(d) a right as a member of a partnership under the terms of the partnership agreement, where, at that time, the partnership is a beneficiary under the trust; or
(e) any combination of rights described in paragraphs a to d.
646.1. Notwithstanding section 7.11.2 and for the purposes of subparagraph ii of paragraph b of section 454.2, section 646, subparagraph a.4 of the first paragraph of section 653 and paragraph e of section 692.5, a person or partnership is deemed not to be a beneficiary under a trust at a particular time where the person or partnership is beneficially interested in the trust at that time solely because of
(a) a right that may arise as a consequence of the terms of the will of an individual who, at that time, is a beneficiary under the trust;
(b) a right that may arise as a consequence of the law governing the intestacy of an individual who, at that time, is a beneficiary under the trust;
(c) a right as a shareholder under the terms of the shares of the capital stock of a corporation that, at that time, is a beneficiary under the trust;
(d) a right as a member of a partnership under the terms of the partnership agreement, where, at that time, the partnership is a beneficiary under the trust; or
(e) any combination of rights described in paragraphs a to d.
