Subsection 143.1(1) - Definitions
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...
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...
A world-class amateur athlete (the “Athlete”) deposits qualifying performance income (as defined in s. 143.1(1)) to an athlete trust (the...
|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||127|
|Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit||tests for source of business income for amateur athlete||149|