Section 94.2

Subsection 94.2(1)

Roth IRA of a resident generally is FAPI (absent a Treaty exemption)

1.6 The taxation in Canada of a Roth IRA that is a trust is fact specific....

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) - Clause 56(1)(a)(i)(C.1)		361
Tax Topics - Treaties - Income Tax Conventions - Article 18		596
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(3)		115

An exempt foreign trust (the "Trust") is deemed by s. 94.2(2) to be a non-resident corporation controlled by (and therefore a CFA of) a...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1)	potential relief from penalties where insufficient data for computing FAPI	191
Tax Topics - Income Tax Act - Section 233.5	potential relief from penalties where insufficient data for computing FAPI	195
Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(f.14)	no stated accommodation for using proxy method where data unavailable	289

Whether s. 104(13) inclusion test is satisfied in case of foreign trust (p. 21)

[S]ubsection 94.2(3) provides for a deduction in computing the...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 94 - Subsection 94(2) - Paragraph 94(2)(k.1)		288
Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) - Paragraph 94.1(1)(b)		292