Part 3.Ā Income Tax Ā– Estates, Trusts, and Beneficiaries.

Ā§ 105‑160.Ā  Short title.

This Part shall be known asthe Income Tax Act for Estates, Trusts, and Beneficiaries. (1967,c. 1110, s. 3; 1989, c. 728, s. 1.36; 1998‑98, ss. 45, 68.)