Section 138.1

Subsection 138.1(1) - Rules relating to segregated funds

Administrative Policy

17 June 1999 T.I. 990525

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

31 March 1995 T.I. 950195 (C.T.O. "Foreign Segregated Fund Policies")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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.

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph 138.1(1)(a)

Administrative Policy

2017 Ruling 2016-0625301R3 - Merger of two related segregated fund trusts

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
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