Graduated Rate Estate

Administrative Policy

8 February 2017 External T.I. 2017-0684481E5 - Status as a graduated rate estate

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(5.1) estate can make a gift qua GRE before it has filed its first return 244

10 June 2016 STEP Roundtable Q. 3, 2016-0634891C6 - Estate beneficiary of IV Trust

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10 June 2016 STEP Roundtable Q. 2, 2016-0634881C6 - GRE and multiple wills

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Testamentary Trust - Paragraph (b) estate encompasses world property even if 2nd undisclosed will 52

10 June 2016 STEP Roundtable Q. 1, 2016-0634871C6 - GREs and Testamentary Trusts

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(5.1) estate must continue to satisfy the other GRE requirements following 36 mos. 129
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Testamentary Trust - Paragraph (b) trusts on estate residue arise on death 88

25 June 2015 External T.I. 2014-0553181E5 F - Graduated rate estate

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18 June 2015 STEP Roundtable Q. 2, 2015-0572091C6 - 2015 STEP – Q2 – Meaning of Graduated Rate Estates

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Paragraph (a)

Articles

Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Classification of Trusts for Income Tax Purposes", Chapter 2 of Canadian Taxation of Trusts (Canadian Tax Foundation), 2016.

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Paragraph (d)

Administrative Policy

May 2016 Alberta CPA Roundtable, Q.18

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