Joint Spousal or Common-law Partner Trust

Administrative Policy

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

The settlor of an inter vivos trust is entitled to receive all the trust income during his or her lifetime and, if survived by his or her spouse...

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