Section 88.1

Articles

Talakshi, "Corporate Migration", 1991 Canadian Petroleum Tax Journal, Spring 1991, p. 53.

Boultbee, "Change of Residence and Continuance", 1984 Canadian Tax Journal, p. 792.

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Tax Topics - Income Tax Act - Section 219.1 0

Subsection 88.1(2) - SIFT trust wind-up event

Cases

Clearwater Seafoods Holding Trust v. Canada, 2013 DTC 5132 [at 6218], 2013 FCA 180

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 274

Articles

Mitchell, Sherman, "SIFT Update - Conversions and Normal Growth", Corporate Finance, 2009, p. 1678.

F. Brent Perry, "Income Trusts: Reorganiations and Planning for 2011", 2008 Conference Report.

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Tax Topics - Income Tax Act - Section 85.1 - Subsection 85.1(7) 0