CBA/CICA Joint Committee comments on deficiencies in the 2014 Budget trust/estate rules

The CBA/CICA Joint Committee has commented inter alia on deficiencies in the proposed/revised s. 104(13.1) designation rule, s. 104(13.4) deemed income flow-out rule, s. 108 – testamentary trust – (d) - anti-stuffing rule, and s. 164(6) loss carry-back rule.

Neal Armstrong.  Captioning of CBA/CICA Joint Committee submissions on 2014 Budget trust/estate rules.