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...
Paragraph 74.3(1)(a)
Administrative Policy
28 January 2002 External T.I. 2002-0116635 F - REEE-REGLE D'ATTRIB. ET PERT NULLE
In finding that s. 74.1(2) does not apply where a taxpayer transfers property to an RESP, CCRA stated:
Paragraph 74.3(1)(a) provides that, for...