Income Tax Act

Version of section 210.1 from 2004-08-31 to 2013-06-25:

Marginal note:Application of Part

 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. R.S., 1985, c. 1 (5th Supp.), s. 210.1;
  • 2001, c. 17, s. 171.
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