15 June 2022 STEP Roundtable Q. 9, 2022-0929391C6 - Section 43.1 - Life Estate -- attach -- Section 43.1
application of s. 43.1 where a remainder realty interest is transferred to personal trust and there is a subsequent life interest surrender
Section 43.1
23 April 2013 Internal T.I. 2012-0466081I7 F - Usufruct created under French legislation -- attach -- Section 43.1
gift of immovable subject to reservation of a usufruct gave rise to a disposition under s. 43.1
24 March 1995 External T.I. 9501635 - PRINCIPAL RESIDENCE - LIFE ESTATE - BENEFICIAL OWNERSHIP -- attach -- Section 43.1
27 November 1996 External T.I. 9620635 - gift of remainder interest of ecologically sensitive LAND -- attach -- Section 43.1
