Joint Spousal or Common-law Partner Trust

Administrative Policy

16 June 2014 STEP Roundtable, 2014-0523031C6 - 2014 STEP CRA Roundtable Question

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Tax Topics - Income Tax Act - Section 73 - Subsection 73(1.01) - Paragraph 73(1.01)(c) "combination" requirement satisfied where predeceased spouse 177