Section 148.1

Table of Contents

Section 148.1
Subsection 148.1(1) - Definitions
Eligible Funeral Arrangement
Administrative Policy(1)
Subsection 148.1(2) - Exemption for eligible funeral arrangements
Paragraph 148.1(2)(b)
Administrative Policy(1)
Subsection 148.1(3) - Income inclusion on return of funds
Administrative Policy(2)

Subsection 148.1(1) - Definitions

Eligible Funeral Arrangement

Administrative Policy

11 June 1996 T.I. 961987 (C.T.O. "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 47

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

Administrative Policy

9 March 1999 External T.I. 5-980834 -

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5 June 1995 T.I. 951443 (C.T.O. "Transfer of Funds in Eligible Funeral Arrangement"

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