Hugh Chasmar, "Corporate Class Funds", Canadian Tax Highlights, Vol. 25, No. 8, August 2017, p. 6

Summary Under
Tax Topics - Income Tax Act - Section 131 - Subsection 131(4.1)

Effective requirement to reorganize to ensure matching portfolios before s. 86 merger of classes (p. 7)

Before subsection 131(4.1) was enacted,...

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Summary Under
Tax Topics - Income Tax Act - Section 132.2 - Subsection 132.2(1) - Qualifying Exchange

Expansion of s. 132.2 to permit division of multi-class MFC into multiple MFTs (p. 7)

[Under] proposed section 132.2…a multi-class MFC with 20...

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