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Income Tax Regulations

Version of section 2800 from 2007-05-31 to 2023-03-20:

  •  (1) Any election under subsection 104(14) of the Act in respect of a taxation year shall be made by filing with the Minister a written statement

    • (a) in which the election in respect of the year is made;

    • (b) in which is designated the part of the accumulating income in respect of which the election is being made; and

    • (c) that is signed by the preferred beneficiary and a trustee having the authority to make the election.

  • (2) The statement shall be filed within 90 days after the end of the trust’s taxation year in respect of which the election referred to in subsection (1) is made.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/2001-164, s. 1
  • SOR/2007-116, s. 8
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