Regulation 4801

Paragraph 4801(a)

Administrative Policy

11 September 2001 External T.I. 2001-0072575 - Units of Trust - Distribution to Public

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29 March 2012 External T.I. 2011-0403161E5 - Meaning of "shareholder" in 130.1(6)(d)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 130.1 - Subsection 130.1(6) individual and RRSP counted separately 32

Paragraph 4801(b)

Administrative Policy

8 June 2020 External T.I. 2019-0822901E5 - Mutual Fund Trusts

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 132 - Subsection 132(6) - Paragraph 132(6)(c) individual's RRSP or TFSA counts as a separate beneficiary for 150-beneficiaries test purposes 56

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