Subsection 210.2(1) - Tax on income of trust
Administrative Policy
IT-342R "Trusts-Income Payable to Beneficiaries"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13.1) | 0 | |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13.2) | 0 |
Articles
Goodman, "Canadian Trusts with Non-Resident Beneficiaries and Non-Resident Trusts with Canadian Resident Beneficiaries", 1988 Conference Report, c. 39
Discussion of the background to the repeal of s. 104(8) and its replacement by Part XII.2
Subsection 210.2(3) - Tax deemed paid by beneficiary
Administrative Policy
18 June 2001 External T.I. 2000-0025005 - Part XII.2 Tax Refund
Part XII.2 tax is refundable to an RRSP under s. 210.2(3) even though no Part I tax is payable by the plan.
24 March 1997 External T.I. 9628405 - TAX ON DESIGNATED INCOME OF CERTAIN TRUSTS
An allocation of Part XII.2 tax to a non-designated beneficiary is based on the proportion of the beneficiary's share of all types of income of...