Goodman, "The Tax Treatment of Commercial Trusts", 1989 Canadian Tax Journal, July-August issue, p. 1053

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Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(7.1)

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Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(1.1)

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Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2.1)

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Tax Topics - Income Tax Act - Section 53 - Subsection 53(2) - Paragraph 53(2)(h)

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