Words and Phrases - "of"

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9 December 2016 External T.I. 2016-0639481E5 - Specified foreign property-jointly held property

"property of" a taxpayer applies to a beneficial (or legal?) co-owner who made no financial contribution

Does a taxpayer with a joint interest in specified foreign property but who did not contribute to its acquisition, e.g., a child who was added as...

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Words and Phrases
of
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Specified Foreign Property co-owners of specified foreign property have T1135 reporting obligations even if they did not contribute to its acquisition 267