Regulation 204

Subsection 204(1)

Administrative Policy

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

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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 184

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

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

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Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) no return filing obligation if property of s 75(2) trust not income-generating 82

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

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Tax Topics - Income Tax Act - Section 150 - Subsection 150(1) - Paragraph 150(1)(c) no penalty for failure to file T3 return 121

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

29 April 1994 T.I. 941109 (C.T.O. "Requirement of Custodians to File T3 Return")

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

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Subsection 204(2)

Administrative Policy

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

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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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