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  • Folio S6-F4-C1, "Testamentary Spouse or Common-law Partner Trusts," 3 February 2022 -- summary under Paragraph 70(6)(b)

Folio S6-F4-C1, "Testamentary Spouse or Common-law Partner Trusts," 3 February 2022 -- summary under Paragraph 70(6)(b)

Summary Under
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6) - Paragraph 70(6)(b)

1.2-1.3 Indefeasible vesting requirement. The capital property distributed to the spouse trust etc. must vest indefeasibly in it within 36 months...

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Words and Phrases
vested indefeasibly
This policy is also summarized in 10 other places This policy is also summarized in 10 other places: Read all summaries
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6.2) 41
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner 80
Tax Topics - Income Tax Act - Section 248 - Subsection 248(9.1) 146
Tax Topics - Income Tax Act - Section 108 - Subsection 108(3) 79
Tax Topics - Income Tax Act - Section 70 - Subsection 70(8) - Paragraph 70(8)(c) 82
Tax Topics - Income Tax Act - Section 70 - Subsection 70(7) 136
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6.1) 273
Tax Topics - Treaties - Income Tax Conventions - Article 29B 233
Tax Topics - Income Tax Act - Section 104 - Subsection 104(4) - Paragraph 104(4)(a) - Subparagraph 104(4)(a)(i) 85
Tax Topics - Income Tax Act - Section 104 - Subsection 104(13.4) - Paragraph 104(13.4)(b.1) 186

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