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I-3 - Taxation Act

Section 680
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680. The income of a person for a taxation year from a succession that is a graduated rate estate is deemed to be the aggregate of the person’s benefits from or under the succession for any taxation year of the succession that ended in the year, determined under the provisions of this Title except for sections 683 to 692.
1972, c. 23, s. 512; 1973, c. 17, s. 77; 2017, c. 1, s. 161.
680. The income of a person, for a taxation year, from a testamentary trust is deemed to be the aggregate of the benefits received by him for any taxation year of the trust that has ended during such year, determined under the provisions of this Title except for sections 683 to 692.
1972, c. 23, s. 512; 1973, c. 17, s. 77.
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