Section 148.1

Subsection 148.1(1) - Definitions

Eligible Funeral Arrangement

Administrative Policy

11 June 1996 External T.I. 9619875 - ELIGIBLE FUNERAL ARRANGEMENT- CARE AND MAINTENANCE FUND

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Subsection 148.1(2) - Exemption for eligible funeral arrangements

Paragraph 148.1(2)(b)

Administrative Policy

9 February 2015 External T.I. 2013-0480881E5 F - Disposition of Eligible Funeral Arrangement Contracts

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital proceeds on disposition of funeral home business 49

Subsection 148.1(3) - Income inclusion on return of funds

Administrative Policy

9 March 1999 External T.I. 9808345 - ELIGIBLE FUNERAL ARRANGEMENT

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5 June 1995 External T.I. 9514435 - Transfer of funds in eligible funeral arrangement

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