Section 74.3

Subsection 74.3(1) - Transfers or loans to a trust

Articles

Joseph Frankovic, "Income Splitting and Attribution", Tax Topics, Wolters Kluwer, No. 2250, April 23, 2015

Section 74.3 is intended to ensure that the income attribution provisions cannot be avoided where the individual transfers or loans the property...

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Paragraph 74.3(1)(a)

Administrative Policy

28 January 2002 External T.I. 2002-0116635 F - REEE-REGLE D'ATTRIB. ET PERT NULLE

In finding that s. 74.1(2) does not apply where a taxpayer transfers property to an RESP, CCRA stated:

Paragraph 74.3(1)(a) provides that, for...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) s. 40(2)(g) does not apply on a transfer to an RESP 64