Income Tax Act
Marginal note: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. R.S., 1985, c. 1 (5th Supp.), s. 210.1;
- 2001, c. 17, s. 171.
- Date modified: