Michael Goldberg, "Not Quite Chicken Soup – Part II: Are Powers to Add and Remove Beneficiaries Safe for Canadian Family Trust Precedents", Tax Topics, Number 2175, November 14, 2013, p.1.

Summary Under
Tax Topics - Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(e) - Subparagraph 55(5)(e)(ii)
Effect of power to add and remove beneficiaries (PARB) (p. 2)

However, if the beneficially interested concept is applicable for purposes of...

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Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(25)
Effect of power to add and remove beneficiaries (PARB) (p. 2)

Does the inclusion of a PARB mean that pursuant to paragraph (1) of this definition...

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