Subsection 4802(1)
Paragraph 4802(1)(e)
Administrative Policy
14 August 2020 External T.I. 2019-0829811E5 - Crown Agent Status w/respect to Para. 149(1)(o.2)
Aco, which is described in its enabling legislation as an agent of the provincial Crown and is stated in such legislation to hold all its property...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.2) - Subparagraph 149(1)(o.2)(iv) - Clause 149(1)(o.2)(iv)(D) | deemed ownership clause in Crown corporation's statute applied for s. 149(1)(o.2)(iv) purposes | 67 |
Subsection 4802(1.1)
Administrative Policy
14 July 2005 External T.I. 2005-0129441E5 F - Fiducie réputée
CRA indicated a segregated fund that is deemed by s. 138.1(1)(a) to be an inter vivos trust for Part I purposes is also such a trust for purposes...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.4) | s. 149(1)(o.4) extends to segregated funds | 45 |