Subsection 252.2(2)
Articles
Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Taxation of Trusts Resident in Canada", Chapter 3 of Canadian Taxation of Trusts, (Canadian Tax Foundation), 2016.
Trustees not necessarily a group (pp. 158-9)
[T]he CRA has relied on Consolidated Holding as establishing a presumption that trustees act in...
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