Hugh Chasmar, "Mutual Fund 'Switch Funds'", Taxation of Corporate Reorganizations, Canadian Tax Journal, Vol. 46, No. 1, 1998, p. 172.

Summaries

Discussion as to whether an exchange by an investor of shares of one class for shares of another could be treated as a redemption enabling utilization of a mutual fund corporation's capital gains dividend account.

Discussion as to whether an exchange by an investor of shares of one class for shares of another could be treated as a redemption enabling utilization of a mutual fund corporation's capital gains dividend account.