Search - 丁薛祥 2025年年龄

Email this Content 17 June 2025 STEP Roundtable Q.1 – Control test for intergenerational transfer Preliminary Response Part 1 – Child group indirectly owns purchaser corporation Part 2 – Purchaser corporation held beneficially by child group Part 3 – Child group are trustees Q.2- S. 84.1(2.31)/(2.32) parent as contingent beneficiary or trustee Preliminary Response Q.3- Bare trusts that ceased in 2024 Preliminary Response Q.4- Preferred beneficiary election where also QDT trust Preliminary Response Q.5- RDSP financial hardship withdrawals Preliminary Response Q.6- S. 116 certificate for multi-year estate distributions Preliminary Response Q.7- Transfer to and vesting in a spousal trust Preliminary Response Q.8- S. 70(6) and survivor's untimely death Preliminary Response Q.9- Flipped property where s. 85 election Preliminary Response Q.10- Principal residence transfer to life interest trust Preliminary Response Q.11- Acquisition of control where trust distributes corporation Preliminary Response Q.12- DSI allocation where s. 55(3)(a) not satisfied Preliminary Response Q.13- Whether s. 159 holdback creates bare trust Preliminary Response Q.14- Effect of late s. 116 filing Preliminary Response Q.15- S. 116 where s. 107(2) rollover Preliminary Response This sets out questions that were posed, and provides summaries of the preliminary oral responses given, at the 2025 STEP CRA Roundtable, which was held in Toronto on June 17, 2025. ... Part 1 – Child group indirectly owns purchaser corporation “Can the child group own the purchaser corporation through on ore more holding companies owned by them?” ... Part 3 – Child group are trustees “Can shares of a purchaser corporation be held by a trust if the trustees are all members of the child group and the parents are not beneficiaries?” ...