Subsection 148.1(1) - Definitions
Eligible Funeral Arrangement
Administrative Policy
11 June 1996 External T.I. 9619875 - ELIGIBLE FUNERAL ARRANGEMENT- CARE AND MAINTENANCE FUND
A care and maintenance fund established pursuant to s. 35 of the Cemeteries Act (Ontario) will qualify as a trust governed by an eligible funeral...
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
A corporation which is a "qualifying person," and which in the course of carrying on a funeral home business had concluded prepaid funeral service...
| 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
Where excess funds in an EFA for an individual are transferred directly to an EFA for another individual, it would appear that such transfer does...
5 June 1995 External T.I. 9514435 - Transfer of funds in eligible funeral arrangement
A transfer of funds from one custodian to a second custodian pursuant to an authorization quoted in the technical interpretation did not give rise...