Section 132.1

Subsection 132.1(1) - Amounts designated by mutual fund trust


Hugh Chasmar, Suzanie Chua, "Reorganizations of Investment Funds", Taxation of Corporate Reorganizations, 49 Canadian Tax Journal, Vol. 49, No. 2, p. 482

Subsection 132.1(2)

Administrative Policy

7 November 2007 Internal T.I. 2007-0253861I7 F - Partie non-imposable du gain en capital

The TSO indicated that the taxpayer had increased that ACB of the taxpayer’s units by the non-taxable portion of capital gains realized on share...

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