Subsection 138.1(1) - Rules relating to segregated funds
17 June 1999 T.I. 990525
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.
2017 Ruling 2016-0625301R3 - Merger of two related segregated fund trusts
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|Tax Topics - Income Tax Act - 101-110 - Section 107.4 - Subsection 107.4(1)||merger of two segregated funds held by the same insurer would occur on a s. 107.4 rollover basis||373|