Section 131

Subsection 131(1) - Election re capital gains dividend

Administrative Policy

1 June 1999 T.I. 9830585

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22 January 1997 Internal T.I. 7-970023 -

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Articles

Hugh Chasmar, "Mutual Fund 'Switch Funds'", Taxation of Corporate Reorganizations, Canadian Tax Journal, Vol. 46, No. 1, 1998, p. 172.

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Subsection 131(4.1)

Articles

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

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Subsection 131(6) - Definitions

Capital Gains Dividend Account

Articles

H. Chasmar, "Mutual Funds 'Switch Funds'", the Taxation of Corporate Reorganizations, Canadian Tax Journal, Vol. 46, No. 1, 1998, p. 172.

Capital Gains Redemption

Administrative Policy

29 March 2001 External T.I. 2000-005026 -

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 51 - Subsection 51(1) redemption of MFC switch shares for shares of another class 88

Subsection 131(8)

Administrative Policy

8 March 1991 T.I. (Tax Window, No. 2, p. 25, ΒΆ1189)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 132 - Subsection 132(6) 33

Articles

J. Scott Wilkie, "Mutual Funds go for Derivatives", Corporate Finance, Vol. VII, No.2, 1999, p.611.