Regulation 304

Subsection 304(1)

Paragraph 304(1)(c)

Subparagraph 304(1)(c)(iv)

Clause 304(1)(c)(iv)(B)

Administrative Policy

25 January 2002 External T.I. 2001-0114615 F - CONTRAT DE RENTE PRESCRITE ET FIDUCIE

In the course of a general discussion, CCRA stated:

Clause 304(1)(c)(iv)(B) … has the effect of requiring that annuity payments be payable for a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 304 - Subsection 304(3) - Paragraph 304(3)(a) a beneficiary of a trust holding an annuity contract is not necessarily deemed to be the annuitant 62

Clause 304(1)(c)(iv)(D)

Administrative Policy

6 October 2006 Roundtable, 2006-0197041C6 F - Rente prescrite et hypothèque mobilière

Can a prescribed annuity contract encumbered by a moveable hypothec be a prescribed annuity contract? CRA responded:

In the situation where the...

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Subsection 304(2)

Paragraph 304(2)(b)

Administrative Policy

17 May 2013 CLHIA Roundtable, 2013-0481391C6 - Prescribed annuity contract

The correspondent described two annuity contracts that specified a lump-sum payment on the individual's death, provided that the sum of annuity...

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Subsection 304(3)

Paragraph 304(3)(a)

Administrative Policy

25 January 2002 External T.I. 2001-0114615 F - CONTRAT DE RENTE PRESCRITE ET FIDUCIE

After paraphrasing Reg. 304(3)(a), CCRA stated:

[A] beneficiary of a trust who holds an annuity contract is not an annuitant under the annuity...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 304 - Subsection 304(1) - Paragraph 304(1)(c) - Subparagraph 304(1)(c)(iv) - Clause 304(1)(c)(iv)(B) requirement of fixed term where holder is a trust other than under s. 104(4)(a) 50

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