Section 207.62

Subsection 207.62(1) - Tax payable in respect of advantage

Articles

Jon Gilbert, "December 31, 2013 Compliance Planning for Leveraged RCA Arrangements", Tax For The Owner-Manager", Vol. 13, No. 3, July 2013, p. 7

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Subsection 207.62(2)

Paragraph 207.62(2)(a)

Administrative Policy

16 September 2016 Internal T.I. 2013-0500581I7 - RCA advantage tax rules

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Locations of other summaries Wordcount
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