Subsection 74.3(1) - Transfers or loans to a trust
Articles
Joseph Frankovic, "Income Splitting and Attribution", Tax Topics, Wolters Kluwer, No. 2250, April 23, 2015
Section 74.3 is intended to ensure that the income attribution provisions cannot be avoided where the individual transfers or loans the property...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 120.4 - Subsection 120.4(1) - Split Income - Paragraph (c) | 170 | |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(4.1) | 95 |