Tax wiki
s. 210.1
PART XII.2 — Tax on Designated Income of Certain Trusts
Not yet annotated · Text current to 2026-06-21 · section last amended 2013-06-26
Current text
[Repealed, 2013, c. 34, s. 341]
Source: Justice Laws Website. Not an official version.
Historic text
Immediately preceding version, in force from 2004-08-31 to 2013-06-25:
Show the text in force 2004-08-31 to 2013-06-25
Application of Part
210.1 This Part does not apply in a taxation year to a trust that was throughout the year
(a) a testamentary trust;
(b) a mutual fund trust;
(c) a trust that was exempt from tax under Part I by reason of subsection 149(1);
(d) a trust described in paragraph (a), (a.1) or (c) of the definition trust in subsection 108(1); or
(e) a non-resident trust.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. 1 (5th Supp.), s. 210.1
- 2001, c. 17, s. 171
Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 210.1 links to the one before it.
Enacting and amending legislation
- R.S., 1985, c. 1 (5th Supp.), s. 210.1; 2001, c. 17, s. 171; 2013, c. 34, s. 341
Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.
Cross-references
No other section of the Act refers to this section, and it refers to no other section.
References are generated from the statutory text and list other sections of the Act only.
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 210.1.