Section 132.2

Subsection 132.2(1) - Definitions re qualifying exchange of mutual funds

Qualifying Exchange

Administrative Policy

2013 Ruling 2013-0492731R3 - qualifying disposition -mutual fund trust

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 107.4 - Subsection 107.4(1) elimination of REIT sub trust through s. 107.4 transfer to new "in house" MFT and s. 132.2 merger of MFT into REIT 580
Tax Topics - Income Tax Act - Section 132 - Subsection 132(6) MFT's trustee not to be a director of a sub 109

2013 Ruling 2013-0488351R3 - Conversion of a MFC to a MFT

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 107.4 - Subsection 107.4(1) conversion of MFC to MFT and subtrust elimination 150
Tax Topics - Income Tax Act - Section 21 - Subsection 21(1) election of GP to capitalize loss before elimination of subtrust 190

2013 Ruling 2011-0395091R3 - MFC to MFT Conversion

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5 May 1995 T.I. 951193 (C.T.O. "Newly Established Fund")

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Articles

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 131 - Subsection 131(4.1) 258

Subsection 132.2(3) - General

Paragraph 132.2(3)(a)

Articles

Darcy De Moche, Greg Johnson, "Recent Developments and Transactions Affecting Income Funds and Royalty Trusts", 2005 Conference Report, c. 17.

Forms

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