Subsection 259(3) - Election
Administrative Policy
2004 Ruling 2003-0052061R3 - 259(3) Election - 149(1)(o.2) Pension Corporation
A corporation that is an agent of a Province establishes wholly-owned corporations ("Investco's") that will qualify as s. 149(1)(o.2) corporations...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 206 - Subsection 206(2.1) | 82 |
26 April 2001 External T.I. 2001-0071985 - RPP AND MASTER TRUSTS FOREIGN CONTENT
The election may be made by a master trust that does not meet the requirements of Regulation 5000(1.2). Once the election is made, it is not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 259 - Subsection 259(4) | 96 |
Subsection 259(4) - Requirement to provide information
Administrative Policy
26 April 2001 External T.I. 2001-0071985 - RPP AND MASTER TRUSTS FOREIGN CONTENT
"The unitholders referred to in paragraph 259(4)(a) of the Act are those taxpayers who held units of the qualifying trust during the retroactive...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 259 - Subsection 259(3) | 46 |
Subsection 259(5) - Definitions
Administrative Policy
[1994] Tax Executives Institute Round Table, Q. 24 (C.T.O. "HAA7234-1 Look Through Trust Rules")
Re: application of definition where the percentage interests are determined under a dollar-allocation method rather than by explicit reference to...