Section 1 - Short Title

Cases

Heckendorn v. Canada, 2005 DTC 5310, 2005 FC 802

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Paragraph 20(1)(c)

Subparagraph 20(1)(c)(ii)

Articles

Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Taxation of Beneficiaries Resident in Canada", Chapter 4 of Canadian Taxation of Trusts (Canadian Tax Foundation), 2016.

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Paragraph 20(1)(r)

Articles

Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Classification of Trusts for Income Tax Purposes", Chapter 2 of Canadian Taxation of Trusts (Canadian Tax Foundation), 2016.

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