Subsection 207.62(1) - Tax payable in respect of advantage
16 September 2016 Internal T.I. 2013-0500581I7 - RCA advantage tax rules
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|Tax Topics - Income Tax Act - Section 207.5 - Subsection 207.5(1) - Advantage - Paragraph (a)||advantage tax applies where a specified beneficiary of an RCA assigns her rights to receive distributions from the RCA to secure a personal loan||215|