Subsection 2800(1)
See Also
Muzich Family Trust v. MNR, 93 DTC 314, [1993] 1 CTC 2330 (TCC)
A purported preferred beneficiary election that was filed nine days after the deadline in Regulation 2800(2), that was not signed by any trustee...
Administrative Policy
90 C.R. - Q27
When the preferred beneficiaries is a minor, RC accepts a preferred beneficiary election that is signed on behalf of the minor by the legal...
84 C.R. - Q.31
Where the taxpayer is an infant, the appropriate signature will be that of the person who can legally bind the infant.
84 C.R. - Q.32
Where the preferred beneficiary is a Quebec minor for whom no tutor has been appointed, a trustee who is legally empowered to do so may file the...
81 C.R. - Q.2
A preferred beneficiary election will not be accepted in the situation where the trust does not provide the legal authority to actually vest such...
Subsection 2800(2)
Administrative Policy
87 C.R. - Q.86
The election need not accompany a T3 return, and is valid even though the T3 return is late-filed.
Subsection 2800(3)
Administrative Policy
30 June 1994 External T.I. 9412365 - PREFERRED BENEFICIARY ELECTION & CAPITAL GAINS
Respecting a situation in which the beneficiaries of a trust established by a father were the grandchildren, children and the mother, and income...
16 June 1992 External T.I. 5-920008
The number to be used in a calculation under s. 2800(3)(f) would include any preferred beneficiary alive at the end of the taxation year including...
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28 November 1990 T.I. (Tax Window, Prelim. No. 3, p. 10, ΒΆ1111)
In a discretionary trust in which a son of the settlor is the capital beneficiary and four grandchildren are income beneficiaries, any income not...