Section 210.2

Subsection 210.2(1) - Tax on income of trust

Administrative Policy

IT-342R "Trusts-Income Payable to Beneficiaries"

Articles

Goodman, "Canadian Trusts with Non-Resident Beneficiaries and Non-Resident Trusts with Canadian Resident Beneficiaries", 1988 Conference Report, c. 39

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Subsection 210.2(3) - Tax deemed paid by beneficiary

Administrative Policy

18 June 2001 External T.I. 2000-002500 -

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24 March 1997 T.I. 962840

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