15 June 2021 Internal T.I. 2020-0867081I7 - Pension Benefit Received by Estate -- attach -- Graduated Rate Estate
no CRA authority to extend 36-month period
Graduated Rate Estate
15 June 2021 STEP Roundtable Q. 14, 2021-0883041C6 - Extending the GRE 36-month period -- attach -- Graduated Rate Estate
no CRA discretion to extend the 36 month period
26 November 2020 STEP Roundtable Q. 13, 2020-0847201C6 - GRE & section 216 election -- attach -- Graduated Rate Estate
non-resident estate can be GRE and file s. 216 returns
8 February 2017 External T.I. 2017-0684481E5 - Status as a graduated rate estate -- attach -- Graduated Rate Estate
gift can be made qua GRE before paras. (c) and (d) satisfied
10 June 2016 STEP Roundtable Q. 3, 2016-0634891C6 - Estate beneficiary of IV Trust -- attach -- Graduated Rate Estate
no administrative relief for the tainting of an estate when it is the beneficiary of an inter vivos trust
10 June 2016 STEP Roundtable Q. 2, 2016-0634881C6 - GRE and multiple wills -- attach -- Graduated Rate Estate
one estate even if offshore will unknown
10 June 2016 STEP Roundtable Q. 1, 2016-0634871C6 - GREs and Testamentary Trusts -- attach -- Graduated Rate Estate
division of an estate into testamentary trusts may accelerate (perhaps back to inception) the demise of the estate as a GRE
25 June 2015 External T.I. 2014-0553181E5 F - Graduated rate estate -- attach -- Graduated Rate Estate
only an estate, not a testamentary trust, can qualify
18 June 2015 STEP Roundtable Q. 2, 2015-0572091C6 - 2015 STEP Q2 Meaning of Graduated Rate Estates -- attach -- Graduated Rate Estate
one estate even if multiple wills
