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I-3 - Taxation Act

Section 905.0.13
Disposition versions

Full text
905.0.13. For the purposes of sections 905.0.11 and 905.0.12, the following rules apply:
(a)  a trust’s income includes the dividends described in sections 501 to 503; and
(b)  the first paragraph of section 231 must be construed as if the taxable capital gain or allowable capital loss were the total capital gain or the total capital loss, as the case may be, from the disposition of property.
2009, c. 15, s. 168.
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