Marginal note:Application of Part
205 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
- Date modified: