1. ...A genuine loan to a trust would not...by itself result in the application of subsection 75(2)..., if the loan is outside and independent of the terms of the trust.
5. ...The subsection does not apply to attribute business income or losses even if the business operates with some or all of the property received from the particular taxpayer.
6. Any income or loss derived from the investment or other use of the earnings from property (or property substituted therefor) received from a person is not attributed to that person....
9. ...Although the lifetime of a corporation is indeterminate...this fact would not preclude the attribution of trust income to a corporation....
