Section 143.1

Table of Contents

Section 143.1
Subsection 143.1(1) - Definitions
Administrative Policy(2)
Subsection 143.1(1.2)
Paragraph 143.1(1.2)(d)
Administrative Policy(1)
Subsection 143.1(2)
Administrative Policy(1)

Subsection 143.1(1) - Definitions

Administrative Policy

IC 78-5R3 "Communal Organizations"

25 August 1992 T.I. 921862 (April 1993 Access Letter, p. 148, ¶C117-185; Tax Window, No. 23, p. 21, ¶2146)

Athletes who have incorporated corporations to be the beneficiary of trusts established with national sports organizations will not be able to...

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Subsection 143.1(1.2)

Paragraph 143.1(1.2)(d)

Administrative Policy

2 November 2015 External T.I. 2014-0558991E5 F - Loan from an Amateur Athlete Trust

Must an athlete, who was deemed to be a beneficiary of an amateur athlete trust which granted loans for the purchase of a home, include the loan...

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Words and Phrases
transfer

Subsection 143.1(2)

Administrative Policy

18 September 2012 External T.I. 2012-0442581E5 F - Fiducie au profit d'un athlète amateur

A world-class amateur athlete (the “Athlete”) deposits qualifying performance income (as defined in s. 143.1(1)) to an athlete trust (the...

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