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I-3 - Taxation Act

Section 961.16
Disposition versions

Full text
961.16. For the purposes of section 961.15, income of a trust includes dividends described in sections 501 to 503, and the first paragraph of section 231 shall be construed as if the taxable capital gain or the allowable capital loss were the total capital gain or the total capital loss, as the case may be, from the disposition of property.
1979, c. 18, s. 68; 1984, c. 15, s. 211; 1990, c. 59, s. 328.
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