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I-3 - Taxation Act

Section 851.28
Disposition versions

Full text
851.28. The rules set out in sections 851.30 and 851.31 apply if a trust referred to in section 851.25, in respect of a congregation, makes a valid election under subsection 2 of section 143 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) after 19 December 2006 for a taxation year.
Chapter V.2 of Title II of Book I applies in relation to an election made under subsection 2 of section 143 of the Income Tax Act or in relation to an election made under this section before 20 December 2006.
1978, c. 26, s. 166; 1990, c. 59, s. 325; 2001, c. 53, s. 177; 2009, c. 5, s. 359.
851.28. A trust referred to in section 851.25, in respect of a congregation, may elect to have section 851.30 apply, in respect of a taxation year, by notifying the Minister in writing on or before the trust’s filing-due date for the year, provided that all the congregation’s participating members are specified in the election in accordance with section 851.32.
1978, c. 26, s. 166; 1990, c. 59, s. 325; 2001, c. 53, s. 177.
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