4 February 1992 External T.I. 7-901929 - Tax Window, No. 16, p. 5, ¶1728

S.107(2.1) acts in concert with s. 52(6) to ensure that distributions of income and taxable capital gains retain their identity as income for tax...

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Where at the time a taxpayer acquires a unit in a unit trust the value of the unit includes income payable by the trust at year-end and realized...

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