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Income Tax Severed Letters
22 November 1991 T.I. (Tax Window, No. 13, p. 7, ¶1632)
22 November 1991 T.I. (Tax Window, No. 13, p. 7, ¶1632)
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Summaries
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(4)
A designation under s. 104(13.1) or (13.2) will not affect the status of a spousal trust.
Summary Under
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6)
A designation under s. 104(13.1) or (13.2) will not affect the status of a spousal trust.
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