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I-3 - Taxation Act

Section 663.2.1
Disposition versions

Full text
663.2.1. Where a designation referred to in section 663.1 or 663.2 and made by a trust in its fiscal return filed for a taxation year under Part I of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), in accordance with subsection 13.1 or 13.2, as the case may be, of section 104 of that Act, is invalid for the purposes of that Act under subsection 13.3 of section 104 of that Act, section 663.1 or 663.2, as the case may be, does not apply in respect of the designation for the year.
2017, c. 1, s. 157.
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