Subsection 148.1(1) - Definitions
Eligible Funeral Arrangement
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
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...
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|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
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...
A transfer of funds from one custodian to a second custodian pursuant to an authorization quoted in the technical interpretation did not give rise...