17 June 2025 STEP Roundtable, Q.2

Policy Tabs

Summaries

Summary Under

person does not have an interest in a trust if it is contingent on the death of a person

Can shares (which do not amount to control) of the purchaser corporation be held by a trust where the parent is a contingent beneficiary in the...

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Words and Phrases

Summary Under

trustees are not considered to be owners of the shares held by the trust

Could shares which did not amount to control of the particular corporation be held by a trust where the parent and the parent's spouse or...

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Summary Under

trustee are not owners of shares in the corpus

CRA indicated that trustees are not considered to be owners of the shares held by the trust in the context of the rules in ss. 84.1(2.31)(d) and...

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