Words and Phrases - "vested indefeasibly"

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17 March 2003 External T.I. 2002-0130685 F - Limite inférieure - JVM Participation

After referring to the meaning of “vested indefeasibly” discussed in IT-449R, CCRA stated:

Therefore, where the rights of the beneficiaries in...

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Words and Phrases
vested indefeasibly
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 107.4 - Subsection 107.4(4) purpose of s. 107.4(4) 176

15 June 2021 STEP Roundtable Q. 6, 2021-0883021C6 - Vested Indefeasibly

meaning of vested indefeasibly/ no particular T3 disclosure is required where all the interests in a trust have vested indefeasibly

(a) What is required for all interests in a trust to have vested indefeasibly; and
(b) how is this disclosed on the trust return?

(a) CRA noted...

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Words and Phrases
vested indefeasibly
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 70 - Subsection 70(5) s. 107.4(4) establishes floor for FMV proceeds under s. 70(5) of a trust capital interest that has vested indefeasibly 97

29 May 2018 STEP Roundtable Q. 9, 2018-0744111C6 - Vested Indefeasibly

For purposes of the 21-year deemed disposition rule, a trust does not include a trust "all interests in which … have vested indefeasibly". What...

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Words and Phrases
vested indefeasibly

Catherine Brown, "Vested Indefeasibly: Its Importance for Tax Purposes", 2006 Canadian Tax Journal, Issue No. 4

Framework for determining indefeasible vesting

[T]he following may serve as a useful framework to determine whether an interest is ‘vested...

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Words and Phrases
vested indefeasibly

18 December 2013 External T.I. 2011-0414841E5 F - All interests vested indefeasibly

s. 75(2) trust made non-discretionary to avoid 21-year rule

The trust indenture of a discretionary trust will be modified for it to become a non-discretionary trust, in order to avoid the application of the...

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Words and Phrases
vested indefeasibly

30 June 1994 External T.I. 9408895 - TRUSTS - MEANING OF "VESTED INDEFEASIBLY"

Respecting a question as to whether that all interests in a Trust had vested indefeasibly for purposes of the predecessor of para. (g), CRA...

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Words and Phrases
vested indefeasibly

The Queen v. Boger Estate, 93 DTC 5276, [1993] 2 CTC 81 (FCA)

Heald JA summarized findings of the trial judge (p. 5279), which he later adopted (at p. 5281) as being "accurately stated":

  1. that an interest is...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 70 - Subsection 70(9) 287