Section 143.1

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)

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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

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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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose expenses of athlete with athlete trust 118
Tax Topics - Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit tests for source of business income for amateur athlete 141