Section 210

Designated Beneficiary

Articles

Audrey Gibeault, "Unexpected Application of Part XII.2 Tax to a Canadian Personal Trust", Canadian Tax Focus, Vol. 3, No. 2, May 2013, p. 10, at 11.

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Ashutosh Gupta, "Amendments to Part XII.2 - Addressing Complex Trust Ownership Structures", Taxation Law, Ontario Bar Association, Vol. XIII, No. 3, March 2003, p. 4.

Paragraph (a)

Administrative Policy

9 February 2017 External T.I. 2016-0657531E5 - Deemed resident trust and "designated beneficiary"

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 94 - Subsection 94(3) - Paragraph 94(3)(a) no application to Pt. XII.2 42

Designated Income

Paragraph (c)

Subparagraph (c)(ii)

Articles

Brian Kearl, Carl Deeprose, "Leaving Canada's New High Tax Rate Regime: Considerations, Tips and Traps", 2016 Conference Report (Canadian Tax Foundation),32:1-24

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