Search - "Contribution of Property"

If the advantage remains in the RRSP, such as the earning of bonus interest in the plan or a contribution of property into the RRSP, this would not contravene the aforementioned provision. ...

A payment of cash to the estate to enable it to pay the liabilities will result in a contribution of property to the trust for the purpose of subparagraph 108(1)(ii) of the Act. ...

Likewise, a retirement compensation arrangement (RCA") can only arise where a contribution of property is made by the employer to the "custodian".  ...

Likewise, a retirement compensation arrangement ("RCA") can only arise where a contribution of property is made by the employer to the "custodian". ...

In order for there to be an increase in the ACB of B's partnership interest, B would have to make a contribution of property to the partnership.  ... Therefore, the payment of the liability by the partner would not be a payment of a partnership liability and would not constitute a contribution of property for the purposes of subparagraph 53(1)(e)(iv). ...

Any contribution of property to a RRIF by the annuitant is prohibited by paragraph 146.3(2)(f) of the Act. ...

The later contribution of property to the trust by the Contributor would not result in the trust being disqualified as a personal trust, if the Contributor did not acquire any interest in the trust by virtue of this later contribution. ...

The later contribution of property to the trust by the Contributor would not result in the trust being disqualified as a personal trust, if the Contributor did not acquire any interest in the trust by virtue of this later contribution. ...

The taxpayer's other argument, that no contributions were made, is not possible because if there was no contribution of property there can be no trust.  ...

The taxpayer's other argument, that no contributions were made, is not possible, because if there was no contribution of property there can be no trust. ...