Section 146.1

Subsection 146.1(1)

Subscriber

Paragraph (c)

Articles

Cole R. Southall, "Continuing RESPs Beyond the Death of the Subscriber", Canadian Tax Focus (Canadian Tax Foundation), Vol. 8, No. 1, February 2018, p.13

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 146.1 - Subsection 146.1(7.1) an immediate liquidation of an RESP on death is unnecessary 76

Subsection 146.1(3) - Deemed registration

Administrative Policy

1 November 89 Memorandum (April 90 Access Letter, ΒΆ1184)

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Subsection 146.1(2.21)

Administrative Policy

10 August 2015 Internal T.I. 2014-0527981I7 - Application of 146.1(2.21) to deceased beneficiary

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Subsection 146.1(7.1)

Articles

Cole R. Southall, "Continuing RESPs Beyond the Death of the Subscriber", Canadian Tax Focus (Canadian Tax Foundation), Vol. 8, No. 1, February 2018, p.13

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Subsection 146.1(5) - Trust not taxable

Administrative Policy

IT-308R "Registered Education Savings Plans"