Botz, "Mutual Fund Trusts and Unit Trusts: Selected Tax and Legal Issues", 1994 Canadian Tax Journal, Vol. 42, No. 4, p. 1037.

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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 108 - Subsection 108(2) - Paragraph 108(2)(a)

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Tax Topics - Income Tax Act - Section 52 - Subsection 52(6)

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