Regulation 204 - Estates and Trusts

Subsection 204(1)

Administrative Policy

7 June 2019 STEP Roundtable Q. 12, 2019-0798301C6 - Attribution under 75(2)

Under s. 75(2), income is considered to be the income of another taxpayer (the trust contributor without the income being explicitly removed from...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) s. 75(2) attributed income must be reported by trust even though its net income is nil 198

13 June 2017 STEP Roundtable Q. 12, 2017-0693371C6 - 75(2) and T3 Reporting

Many practitioners do not agree that a T3 slip should be issued to the settlor of a s. 75(2) trust and, instead, the attributed amounts should...

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10 June 2016 STEP Roundtable Q. 13, 2016-0645811C6 - Filing Obligation for 75(2) trust

The T3 Guide states:

A T3 return must be filed if the trust is subject to tax, and any one of the following conditions applies. The trust: …...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) no return filing obligation if property of s 75(2) trust not income-generating 84

8 October 2010 Roundtable, 2010-0373681C6 F - Production d'une Déclaration T3

Is a trust that only holds property subject to s. 75(2) that does not generate income required to file a T3 return? CRA responded:

[A] person who...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 150 - Subsection 150(1) - Paragraph 150(1)(c) no penalty for failure to file T3 return 129

Handbook on Securities Transactions, 94-110(E), pp. 15-18.

29 April 1994 External T.I. 9411095 - REQUIREMENT OF CUSTODIANS TO FILE T3 RETURN

A custodian appointed under a court order to have custody of the property of a member of a professional organization or a professional corporation...

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15 February 1994 T.I. (C.T.O. "Bare Trusts")

Although RC considers the settlor/beneficiary of a bare trust to be the actual owner of the trust property for purposes of the Act, the fact that...

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Subsection 204(2)

Administrative Policy

30 June 2010 External T.I. 2009-0327881E5 F - FFCP Délai de production T3

What are the T3 filing deadlines for mutual fund trusts following a qualifying exchange where there is a continuing trust and a trust that...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3) requirements for application to extend T3 filing deadline following s. 132.1 merger 361
Tax Topics - Income Tax Regulations - Regulation 204.1 - Subsection 204.1(2) no requirement to file with CDS if MFT is not listed 49

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