Subsection 304(1)
Paragraph 304(1)(c)
Subparagraph 304(1)(c)(iv)
Clause 304(1)(c)(iv)(B)
Administrative Policy
25 January 2002 External T.I. 2001-0114615 F - CONTRAT DE RENTE PRESCRITE ET FIDUCIE
In the course of a general discussion, CCRA stated:
Clause 304(1)(c)(iv)(B) … has the effect of requiring that annuity payments be payable for a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 304 - Subsection 304(3) - Paragraph 304(3)(a) | a beneficiary of a trust holding an annuity contract is not necessarily deemed to be the annuitant | 62 |
Clause 304(1)(c)(iv)(D)
Administrative Policy
6 October 2006 Roundtable, 2006-0197041C6 F - Rente prescrite et hypothèque mobilière
Can a prescribed annuity contract encumbered by a moveable hypothec be a prescribed annuity contract? CRA responded:
In the situation where the...
Subsection 304(2)
Paragraph 304(2)(b)
Administrative Policy
17 May 2013 CLHIA Roundtable, 2013-0481391C6 - Prescribed annuity contract
The correspondent described two annuity contracts that specified a lump-sum payment on the individual's death, provided that the sum of annuity...
Subsection 304(3)
Paragraph 304(3)(a)
Administrative Policy
25 January 2002 External T.I. 2001-0114615 F - CONTRAT DE RENTE PRESCRITE ET FIDUCIE
After paraphrasing Reg. 304(3)(a), CCRA stated:
[A] beneficiary of a trust who holds an annuity contract is not an annuitant under the annuity...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 304 - Subsection 304(1) - Paragraph 304(1)(c) - Subparagraph 304(1)(c)(iv) - Clause 304(1)(c)(iv)(B) | requirement of fixed term where holder is a trust other than under s. 104(4)(a) | 50 |