I-3 - Taxation Act

Section 657 Disposition versions

2017-12-07

657. Subject to sections 657.1.1 to 657.2, a trust may deduct, in computing its income for a taxation year, the following amounts:

(a)  an amount that the trust claims as a deduction not exceeding the amount by which the amount determined under subparagraph i exceeds the amount determined under subparagraph ii or iv, as the case may be:

i.  the part of the amount that would be its income for the year, but for this paragraph and paragraph b, that became payable in the year to a beneficiary or was included because of section 662 in computing the income of a beneficiary,

ii.  if the trust is a trust for which a day is to be determined in accordance with subparagraph a or a.4 of the first paragraph of section 653 by reference to a particular death or later death, as the case may be, that has not occurred before the beginning of the year, the aggregate of

(1)  the part of the amount that would be its income for the year, but for this paragraph and paragraph b, that became payable in the year to, or that was included under section 662 in computing the income of, a beneficiary (other than a beneficiary whose death is the particular death or later death), and

(2)  the aggregate of all amounts each of which is an amount that is included, because of the application of any of sections 92.5.2 and 653 to 656.3, in computing the amount that, but for this paragraph and paragraph b, would be the trust’s income for the year—if the year is the year in which the particular death or later death, as the case may be, occurs and section 663.0.1 does not apply in respect of the trust for the year—and that is not included in computing the amount determined in accordance with subparagraph 1 for the year, and

ii.1.  (subparagraph repealed),

iii.  (subparagraph repealed),

iv.  if the trust is a SIFT trust for the year, the amount by which the particular amount determined under subparagraph i in relation to the trust for the year exceeds the amount by which the particular amount exceeds its non-portfolio earnings for the year, within the meaning assigned by the first paragraph of section 1129.70; and

(b)  the aggregate of all amounts determined in relation to the trust for the year under section 659;

(c)  (paragraph repealed).

1972, c. 23, s. 493; 1973, c. 17, s. 74; 1975, c. 22, s. 183; 1977, c. 26, s. 70; 1984, c. 15, s. 140; 1986, c. 15, s. 93; 1990, c. 59, s. 221; 1994, c. 22, s. 229; 1997, c. 3, s. 71; 1997, c. 31, s. 64; 2003, c. 2, s. 161; 2004, c. 21, s. 91; 2006, c. 13, s. 42; 2009, c. 5, s. 202; 2015, c. 21, s. 216; 2015, c. 36, s. 36; 2017, c. 1, s. 152; 2017, c. 29, s. 84.

2017-02-08

657. Subject to sections 657.1.1 to 657.2, a trust may deduct, in computing its income for a taxation year, the following amounts:

(a)  an amount that the trust claims as a deduction not exceeding the amount by which the amount determined under subparagraph i exceeds the amount determined under subparagraph ii or iv, as the case may be:

i.  the part of the amount that would be its income for the year, but for this paragraph and paragraph b, that became payable in the year to a beneficiary or was included because of section 662 in computing the income of a beneficiary,

ii.  if the trust is a trust for which a day is to be determined in accordance with subparagraph a or a.4 of the first paragraph of section 653 by reference to a particular death or later death, as the case may be, that has not occurred before the end of the year, the part of the amount that would be its income for the year, but for this paragraph and paragraph b, that became payable in the year to, or that was included under section 662 in computing the income of, a beneficiary (other than a beneficiary whose death is the particular death or later death), and

ii.1.  (subparagraph repealed),

iii.  (subparagraph repealed),

iv.  if the trust is a SIFT trust for the year, the amount by which the particular amount determined under subparagraph i in relation to the trust for the year exceeds the amount by which the particular amount exceeds its non-portfolio earnings for the year, within the meaning assigned by the first paragraph of section 1129.70; and

(b)  the aggregate of all amounts determined in relation to the trust for the year under section 659;

(c)  (paragraph repealed).

1972, c. 23, s. 493; 1973, c. 17, s. 74; 1975, c. 22, s. 183; 1977, c. 26, s. 70; 1984, c. 15, s. 140; 1986, c. 15, s. 93; 1990, c. 59, s. 221; 1994, c. 22, s. 229; 1997, c. 3, s. 71; 1997, c. 31, s. 64; 2003, c. 2, s. 161; 2004, c. 21, s. 91; 2006, c. 13, s. 42; 2009, c. 5, s. 202; 2015, c. 21, s. 216; 2015, c. 36, s. 36; 2017, c. 1, s. 152.

2015-12-04

657. Subject to sections 657.1.1 to 657.2, a trust may deduct, in computing its income for a taxation year, the following amounts:

(a)  such amount as the trust claims as a deduction not exceeding the amount by which

i.  such part of the amount (in this section referred to as the trust’s “adjusted distributions amount for the year”) that would be its income for the year as became payable in the year to a beneficiary or was included because of section 662 in computing the income of a beneficiary, but for

(1)  this paragraph and paragraph b,

(2)  sections 92.5.2 and 92.5.3.1, except to the extent that section 92.5.2 or section 92.5.3.1 applies to an amount paid to a trust described in the second paragraph of section 441.1 or of section 441.2 respectively and before the death of the spouse referred to in the second paragraph of either of those sections, as the case may be,

(3)  the application of sections 653 to 656.2 in respect of a day determined under subparagraph a of the first paragraph of section 653, and

(4)  sections 656.3, 656.3.1 and 691, exceeds

ii.  where the trust is a post-1971 spousal trust that was created after 20 December 1991, or would be such a trust if the reference in subparagraph a of the second paragraph of section 653 to “at the time it was created” were read as a reference to “on 20 December 1991”, and the spouse referred to in subparagraph a of the first paragraph of that section in respect of the trust is alive throughout the year, such part of the amount that would be its income for the year as became payable in the year to a beneficiary other than the spouse or was included under section 662 in computing the income of a beneficiary other than the spouse, but for

(1)  this paragraph and paragraph b,

(2)  sections 92.5.2 and 92.5.3.1, except to the extent that section 92.5.2 or section 92.5.3.1 applies to an amount paid to a trust described in the second paragraph of section 441.1 or of section 441.2 respectively and before the death of the spouse referred to in the second paragraph of either of those sections, as the case may be, and

(3)  section 691,

ii.1.  where the trust is an alter ego trust or a joint spousal trust and the death or the later death, as the case may be, referred to in subparagraph ii of subparagraph a of the first paragraph of section 653 has not occurred before the end of the year, such part of the amount that, but for this paragraph, paragraph b and sections 92.5.2, 92.5.3.1 and 691, would be its income as became payable in the year to a beneficiary, other than a taxpayer or a spouse referred to in subparagraph 1 or 2 of subparagraph ii of subparagraph a of the first paragraph of section 653 or is included under section 662 in computing the income of a beneficiary, other than such a taxpayer or spouse,

iii.  where the trust is an alter ego trust, a joint spousal trust, a trust to which subparagraph a.4 of the first paragraph of section 653 applies or a post-1971 spousal trust and the death or the later death, as the case may be, referred to in subparagraph a or a.4 of that first paragraph in respect of the trust occurred in the year, an amount equal to the amount by which the maximum amount that would be deductible under this section in computing the trust’s income for the year if this section were read without reference to this subparagraph, exceeds the aggregate of

(1)  the amount that, but for this paragraph, paragraph b and sections 92.5.2, 92.5.3.1 and 691, would be the trust’s income that became payable in the year to the taxpayer or spouse referred to in subparagraph i of subparagraph a of the first paragraph of section 653, subparagraph 1 or 2 of subparagraph ii of that subparagraph a or subparagraph a.4 of the first paragraph of that section, and

(2)  the amount that would be the trust’s income for the year if that income were computed without reference to this paragraph and paragraph b and as if the year began immediately after the end of the day on which the death occurred in the year, and

iv.  if the trust is a SIFT trust for the year, the amount by which its adjusted distributions amount for the year exceeds the amount by which the amount that would, but for this section, be its income for the year exceeds its non-portfolio earnings for the year, within the meaning assigned by the first paragraph of section 1129.70; and

(b)  the aggregate of all amounts determined in relation to the trust for the year under section 659;

(c)  (paragraph repealed).

1972, c. 23, s. 493; 1973, c. 17, s. 74; 1975, c. 22, s. 183; 1977, c. 26, s. 70; 1984, c. 15, s. 140; 1986, c. 15, s. 93; 1990, c. 59, s. 221; 1994, c. 22, s. 229; 1997, c. 3, s. 71; 1997, c. 31, s. 64; 2003, c. 2, s. 161; 2004, c. 21, s. 91; 2006, c. 13, s. 42; 2009, c. 5, s. 202; 2015, c. 21, s. 216; 2015, c. 36, s. 36.

2015-10-21

657. A trust may deduct, in computing its income for a taxation year, the following amounts:

(a)  such amount as the trust claims as a deduction not exceeding the amount by which

i.  such part of the amount (in this section referred to as the trust’s “adjusted distributions amount for the year”) that would be its income for the year as became payable in the year to a beneficiary or was included because of section 662 in computing the income of a beneficiary, but for

(1)  this paragraph and paragraph b,

(2)  sections 92.5.2 and 92.5.3.1, except to the extent that section 92.5.2 or section 92.5.3.1 applies to an amount paid to a trust described in the second paragraph of section 441.1 or of section 441.2 respectively and before the death of the spouse referred to in the second paragraph of either of those sections, as the case may be,

(3)  the application of sections 653 to 656.2 in respect of a day determined under subparagraph a of the first paragraph of section 653, and

(4)  sections 656.3, 656.3.1 and 691, exceeds

ii.  where the trust is a post-1971 spousal trust that was created after 20 December 1991, or would be such a trust if the reference in subparagraph a of the second paragraph of section 653 to “at the time it was created” were read as a reference to “on 20 December 1991”, and the spouse referred to in subparagraph a of the first paragraph of that section in respect of the trust is alive throughout the year, such part of the amount that would be its income for the year as became payable in the year to a beneficiary other than the spouse or was included under section 662 in computing the income of a beneficiary other than the spouse, but for

(1)  this paragraph and paragraph b,

(2)  sections 92.5.2 and 92.5.3.1, except to the extent that section 92.5.2 or section 92.5.3.1 applies to an amount paid to a trust described in the second paragraph of section 441.1 or of section 441.2 respectively and before the death of the spouse referred to in the second paragraph of either of those sections, as the case may be, and

(3)  section 691,

ii.1.  where the trust is an alter ego trust or a joint spousal trust and the death or the later death, as the case may be, referred to in subparagraph ii of subparagraph a of the first paragraph of section 653 has not occurred before the end of the year, such part of the amount that, but for this paragraph, paragraph b and sections 92.5.2, 92.5.3.1 and 691, would be its income as became payable in the year to a beneficiary, other than a taxpayer or a spouse referred to in subparagraph 1 or 2 of subparagraph ii of subparagraph a of the first paragraph of section 653 or is included under section 662 in computing the income of a beneficiary, other than such a taxpayer or spouse,

iii.  where the trust is an alter ego trust, a joint spousal trust, a trust to which subparagraph a.4 of the first paragraph of section 653 applies or a post-1971 spousal trust and the death or the later death, as the case may be, referred to in subparagraph a or a.4 of that first paragraph in respect of the trust occurred in the year, an amount equal to the amount by which the maximum amount that would be deductible under this section in computing the trust’s income for the year if this section were read without reference to this subparagraph, exceeds the aggregate of

(1)  the amount that, but for this paragraph, paragraph b and sections 92.5.2, 92.5.3.1 and 691, would be the trust’s income that became payable in the year to the taxpayer or spouse referred to in subparagraph i of subparagraph a of the first paragraph of section 653, subparagraph 1 or 2 of subparagraph ii of that subparagraph a or subparagraph a.4 of the first paragraph of that section, and

(2)  the amount that would be the trust’s income for the year if that income were computed without reference to this paragraph and paragraph b and as if the year began immediately after the end of the day on which the death occurred in the year, and

iv.  if the trust is a SIFT trust for the year, the amount by which its adjusted distributions amount for the year exceeds the amount by which the amount that would, but for this section, be its income for the year exceeds its non-portfolio earnings for the year, within the meaning assigned by the first paragraph of section 1129.70;

(b)  the aggregate of all amounts determined in relation to the trust for the year under section 659; and

(c)  (paragraph repealed).

1972, c. 23, s. 493; 1973, c. 17, s. 74; 1975, c. 22, s. 183; 1977, c. 26, s. 70; 1984, c. 15, s. 140; 1986, c. 15, s. 93; 1990, c. 59, s. 221; 1994, c. 22, s. 229; 1997, c. 3, s. 71; 1997, c. 31, s. 64; 2003, c. 2, s. 161; 2004, c. 21, s. 91; 2006, c. 13, s. 42; 2009, c. 5, s. 202; 2015, c. 21, s. 216.

2009-05-15

657. A trust may deduct, in computing its income for a taxation year, the following amounts:

(a)  such amount as the trust claims as a deduction not exceeding the amount by which

i.  such part of the amount (in this section referred to as the trust’s “adjusted distributions amount for the year”) that would be its income for the year as became payable in the year to a beneficiary or was included because of section 662 in computing the income of a beneficiary, but for

(1)  this paragraph and paragraph b,

(2)  sections 92.5.2 and 92.5.3.1, except to the extent that section 92.5.2 or section 92.5.3.1 applies to an amount paid to a trust described in the second paragraph of section 441.1 or of section 441.2 respectively and before the death of the spouse referred to in the second paragraph of either of those sections, as the case may be,

(3)  the application of sections 653 to 656.2 in respect of a day determined under subparagraph a of the first paragraph of section 653, and

(4)  sections 656.3, 656.3.1 and 691, exceeds

ii.  where the trust is a post-1971 spousal trust that was created after 20 December 1991, or would be such a trust if the reference in subparagraph a of the second paragraph of section 653 to “at the time it was created” were read as a reference to “on 20 December 1991”, and the spouse referred to in subparagraph a of the first paragraph of that section in respect of the trust is alive throughout the year, such part of the amount that would be its income for the year as became payable in the year to a beneficiary other than the spouse or was included under section 662 in computing the income of a beneficiary other than the spouse, but for

(1)  this paragraph and paragraph b,

(2)  sections 92.5.2 and 92.5.3.1, except to the extent that section 92.5.2 or section 92.5.3.1 applies to an amount paid to a trust described in the second paragraph of section 441.1 or of section 441.2 respectively and before the death of the spouse referred to in the second paragraph of either of those sections, as the case may be, and

(3)  section 691,

ii.1.  where the trust is an alter ego trust or a joint spousal trust and the death or the later death, as the case may be, referred to in subparagraph ii of subparagraph a of the first paragraph of section 653 has not occurred before the end of the year, such part of the amount that, but for this paragraph, paragraph b and sections 92.5.2, 92.5.3.1 and 691, would be its income as became payable in the year to a beneficiary, other than a taxpayer or a spouse referred to in subparagraph 1 or 2 of subparagraph ii of subparagraph a of the first paragraph of section 653 or is included under section 662 in computing the income of a beneficiary, other than such a taxpayer or spouse,

iii.  where the trust is an alter ego trust, a joint spousal trust, a trust to which subparagraph a.4 of the first paragraph of section 653 applies or a post-1971 spousal trust and the death or the later death, as the case may be, referred to in subparagraph a or a.4 of that first paragraph in respect of the trust occurred in the year, an amount equal to the amount by which the maximum amount that would be deductible under this section in computing the trust’s income for the year if this section were read without reference to this subparagraph, exceeds the aggregate of

(1)  the amount that, but for this paragraph, paragraph b and sections 92.5.2, 92.5.3.1 and 691, would be the trust’s income that became payable in the year to the taxpayer or spouse referred to in subparagraph i of subparagraph a of the first paragraph of section 653, subparagraph 1 or 2 of subparagraph ii of that subparagraph a or subparagraph a.4 of the first paragraph of that section, and

(2)  the amount that would be the trust’s income for the year if that income were computed without reference to this paragraph and paragraph b and as if the year began immediately after the end of the day on which the death occurred in the year, and

iv.  if the trust is a SIFT trust for the year, the amount by which its adjusted distributions amount for the year exceeds the amount by which the amount that would, but for this section, be its income for the year exceeds its non-portfolio earnings for the year, within the meaning assigned by the first paragraph of section 1129.70;

(b)  the aggregate of all amounts determined in relation to the trust for the year under section 659; and

(c)  if all the property of a trust is held for the benefit of persons not resident in Canada or of their future descendants, in addition to the amount provided in paragraph a, the portion of the dividends and interest that it receives from a non-resident-owned investment corporation, to the extent that such portion is not deductible under the said paragraph.

1972, c. 23, s. 493; 1973, c. 17, s. 74; 1975, c. 22, s. 183; 1977, c. 26, s. 70; 1984, c. 15, s. 140; 1986, c. 15, s. 93; 1990, c. 59, s. 221; 1994, c. 22, s. 229; 1997, c. 3, s. 71; 1997, c. 31, s. 64; 2003, c. 2, s. 161; 2004, c. 21, s. 91; 2006, c. 13, s. 42; 2009, c. 5, s. 202.

2006-06-13

657. A trust may deduct, in computing its income for a taxation year, the following amounts:

(a)  such amount as the trust elects to claim not exceeding the amount by which

i.  such part of the amount that would be its income for the year as became payable in the year to a beneficiary or was included by reason of section 662 in computing the income of a beneficiary, but for

(1)  this paragraph and paragraph b,

(2)  sections 92.5.2 and 92.5.3.1, except to the extent that section 92.5.2 or section 92.5.3.1 applies to an amount paid to a trust described in the second paragraph of section 441.1 or of section 441.2 respectively and before the death of the spouse referred to in the second paragraph of either of those sections, as the case may be,

(3)  the application of sections 653 to 656.2 in respect of a day determined under subparagraph a of the first paragraph of section 653, and

(4)  sections 656.3, 656.3.1 and 691, exceeds

ii.  where the trust is a post-1971 spousal trust that was created after 20 December 1991, or would be such a trust if the reference in subparagraph a of the second paragraph of section 653 to “at the time it was created” were read as a reference to “on 20 December 1991”, and the spouse referred to in subparagraph a of the first paragraph of that section in respect of the trust is alive throughout the year, such part of the amount that would be its income for the year as became payable in the year to a beneficiary other than the spouse or was included under section 662 in computing the income of a beneficiary other than the spouse, but for

(1)  this paragraph and paragraph b,

(2)  sections 92.5.2 and 92.5.3.1, except to the extent that section 92.5.2 or section 92.5.3.1 applies to an amount paid to a trust described in the second paragraph of section 441.1 or of section 441.2 respectively and before the death of the spouse referred to in the second paragraph of either of those sections, as the case may be, and

(3)  section 691,

ii.1.  where the trust is an alter ego trust or a joint spousal trust and the death or the later death, as the case may be, referred to in subparagraph ii of subparagraph a of the first paragraph of section 653 has not occurred before the end of the year, such part of the amount that, but for this paragraph, paragraph b and sections 92.5.2, 92.5.3.1 and 691, would be its income as became payable in the year to a beneficiary, other than a taxpayer or a spouse referred to in subparagraph 1 or 2 of subparagraph ii of subparagraph a of the first paragraph of section 653 or is included under section 662 in computing the income of a beneficiary, other than such a taxpayer or spouse, and

iii.  where the trust is an alter ego trust, a joint spousal trust, a trust to which subparagraph a.4 of the first paragraph of section 653 applies or a post-1971 spousal trust and the death or the later death, as the case may be, referred to in subparagraph a or a.4 of that first paragraph in respect of the trust occurred in the year, an amount equal to the amount by which the maximum amount that would be deductible under this section in computing the trust’s income for the year if this section were read without reference to this subparagraph, exceeds the aggregate of

(1)  the amount that, but for this paragraph, paragraph b and sections 92.5.2, 92.5.3.1 and 691, would be the trust’s income that became payable in the year to the taxpayer or spouse referred to in subparagraph i of subparagraph a of the first paragraph of section 653, subparagraph 1 or 2 of subparagraph ii of that subparagraph a or subparagraph a.4 of the first paragraph of that section, and

(2)  the amount that would be the trust’s income for the year if that income were computed without reference to this paragraph and paragraph b and as if the year began immediately after the end of the day on which the death occurred in the year;

(b)  the aggregate of all amounts determined in relation to the trust for the year under section 659; and

(c)  if all the property of a trust is held for the benefit of persons not resident in Canada or of their future descendants, in addition to the amount provided in paragraph a, the portion of the dividends and interest that it receives from a non-resident-owned investment corporation, to the extent that such portion is not deductible under the said paragraph.

1972, c. 23, s. 493; 1973, c. 17, s. 74; 1975, c. 22, s. 183; 1977, c. 26, s. 70; 1984, c. 15, s. 140; 1986, c. 15, s. 93; 1990, c. 59, s. 221; 1994, c. 22, s. 229; 1997, c. 3, s. 71; 1997, c. 31, s. 64; 2003, c. 2, s. 161; 2004, c. 21, s. 91; 2006, c. 13, s. 42.

2006-03-01

657. A trust may deduct, in computing its income for a taxation year, the following amounts:

(a)  such amount as the trust elects to claim not exceeding the amount by which

i.  such part of the amount that would be its income for the year as became payable in the year to a beneficiary or was included by reason of section 662 in computing the income of a beneficiary, but for

(1)  this paragraph and paragraph b,

(2)  sections 92.5.2 and 92.5.3.1, except to the extent that section 92.5.2 or section 92.5.3.1 applies to an amount paid to a trust described in the second paragraph of section 441.1 or of section 441.2 respectively and before the death of the spouse referred to in the second paragraph of either of those sections, as the case may be,

(3)  the application of sections 653 to 656.2 in respect of a day determined under subparagraph a of the first paragraph of section 653, and

(4)  sections 656.3, 656.3.1 and 691, exceeds

ii.  where the trust is a post-1971 spousal trust that was created after 20 December 1991, or would be such a trust if the reference in subparagraph a of the second paragraph of section 653 to "at the time it was created" were read as a reference to "on 20 December 1991", and the spouse referred to in subparagraph a of the first paragraph of that section in respect of the trust is alive throughout the year, such part of the amount that would be its income for the year as became payable in the year to a beneficiary other than the spouse or was included under section 662 in computing the income of a beneficiary other than the spouse, but for

(1)  this paragraph and paragraph b,

(2)  sections 92.5.2 and 92.5.3.1, except to the extent that section 92.5.2 or section 92.5.3.1 applies to an amount paid to a trust described in the second paragraph of section 441.1 or of section 441.2 respectively and before the death of the spouse referred to in the second paragraph of either of those sections, as the case may be, and

(3)  section 691,

ii.1.  where the trust is an alter ego trust or a joint spousal trust and the death or the later death, as the case may be, referred to in subparagraph ii of subparagraph a of the first paragraph of section 653 has not occurred before the end of the year, such part of the amount that, but for this paragraph, paragraph b and sections 92.5.2, 92.5.3.1 and 691, would be its income as became payable in the year to a beneficiary, other than a taxpayer or a spouse referred to in subparagraph 1 or 2 of subparagraph ii of subparagraph a of the first paragraph of section 653 or is included under section 662 in computing the income of a beneficiary, other than such a taxpayer or spouse, and

iii.  where the trust is an alter ego trust, a joint spousal trust, a trust to which subparagraph a.4 of the first paragraph of section 653 applies or a post-1971 spousal trust and the death or the later death, as the case may be, referred to in subparagraph a or a.4 of that first paragraph in respect of the trust occurred in the year, an amount equal to the amount by which the maximum amount that would be deductible under this section in computing the trust’s income for the year if this section were read without reference to this subparagraph, exceeds the aggregate of

(1)  the amount that, but for this paragraph, paragraph b and sections 92.5.2, 92.5.3.1 and 691, would be the trust’s income that became payable in the year to the taxpayer or spouse referred to in subparagraph i of subparagraph a of the first paragraph of section 653, subparagraph 1 or 2 of subparagraph ii of that subparagraph a or subparagraph a.4 of the first paragraph of that section, and

(2)  the amount that would be the trust’s income for the year if that income were computed without reference to this paragraph and paragraph b and as if the year began immediately after the end of the day on which the death occurred in the year;

(b)  the lesser of

i.  the aggregate of all amounts designated by the trust for the year under section 659, and

ii.  the accumulating income of the trust for the year; and

(c)  if all the property of a trust is held for the benefit of persons not resident in Canada or of their future descendants, in addition to the amount provided in paragraph a, the portion of the dividends and interest that it receives from a non-resident-owned investment corporation, to the extent that such portion is not deductible under the said paragraph.

1972, c. 23, s. 493; 1973, c. 17, s. 74; 1975, c. 22, s. 183; 1977, c. 26, s. 70; 1984, c. 15, s. 140; 1986, c. 15, s. 93; 1990, c. 59, s. 221; 1994, c. 22, s. 229; 1997, c. 3, s. 71; 1997, c. 31, s. 64; 2003, c. 2, s. 161; 2004, c. 21, s. 91.