Hugh Chasmar, "Mutual Fund 'Switch Funds'", Taxation of Corporate Reorganizations, Canadian Tax Journal, Vol. 46, No. 1, 1998, p. 172.

Summary Under
Tax Topics - Income Tax Act - Section 131 - Subsection 131(1)

Discussion as to whether an exchange by an investor of shares of one class for shares of another could be treated as a redemption enabling utilization of a mutual fund corporation's capital gains dividend account.

Summary Under
Tax Topics - Income Tax Act - Section 132 - Subsection 132(1)
Summary Under
Tax Topics - Income Tax Act - Section 51 - Subsection 51(1)

Discussion as to whether an exchange by an investor of shares of one class for shares of another could be treated as a redemption enabling utilization of a mutual fund corporation's capital gains dividend account.