Section 259

Subsection 259(3) - Election

Administrative Policy

2004 Ruling 2003-005206 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 206 - Subsection 206(2.1) 80

26 April 2001 External T.I. 2001-007198 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 259 - Subsection 259(4) 92

Subsection 259(4) - Requirement to provide information

Administrative Policy

26 April 2001 External T.I. 2001-007198 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 259 - Subsection 259(3) 44

Subsection 259(5) - Definitions

Administrative Policy

[1994] Tax Executives Institute Round Table, Q. 24 (C.T.O. "HAA7234-1 Look Through Trust Rules")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.