Subsection 143(1)
Administrative Policy
27 November 2025 Internal T.I. 2025-1072771I7 - Schedule 15 - Subsection 143(1) - Deemed Trust
Before going on to discuss the applicable T3 and Schd. 15 filing requirements for such a deemed trust, CRA stated:
Subsection 143(1) deems a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 204.2 - Subsection 204.2(1) | a deemed trust that is only required to file a T3 return by Reg. 204 and not by ITA ss. 150(1)(c) and 150(1.1)(b) is not required to file a Sched. 15 | 114 |
| Tax Topics - Income Tax Regulations - Regulation 204 - Subsection 204(1) | trust described in Reg. 204 must file a T3 return even if not so required by s. 150(1)(c) | 167 |
Subsection 143(4) - Definitions
Congregation
See Also
Blackmore v. The Queen, 2013 DTC 1213 [at at 1147], 2013 TCC 264, aff'd 2014 DTC 5123 [at 7316], 2014 FCA 210
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