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Income Tax Act

Version of section 205 from 2004-08-31 to 2005-06-28:


Marginal note:Application of Part

 This Part applies in respect of a taxpayer that is

  • (a) a corporation described in paragraph 149(1)(o.1) or 149(1)(o.2) or a trust described in paragraph 149(1)(o) or 149(1)(o.4), other than a trust described in paragraph 149(1)(o)

    • (i) established for the exclusive benefit of non-residents working outside Canada, or

    • (ii) the only beneficiaries of which are persons whose entitlement thereunder arises by virtue of employment outside Canada;

  • (b) a trust governed by a registered retirement savings plan;

  • (c) a trust governed by a deferred profit sharing plan;

  • (e) a trust governed by a registered retirement income fund;

  • (f) a registered investment; or

  • (g) any other person, other than a prescribed person, exempt from tax under Part I on its taxable income.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1970-71-72, c. 63, s. 1“205”
  • 1974-75-76, c. 26, s. 115
  • 1977-78, c. 32, s. 45
  • 1980-81-82-83, c. 48, s. 95
  • 1984, c. 45, s. 85
  • 1986, c. 6, s. 109
  • 1987, c. 46, s. 60

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