Words and Phrases - "interest in a trust"

a
88
b
44
c
81
d
55
e
38
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
26
o
38
p
81
q
3
r
78
s
91
t
47
u
16
v
10
w
23
y
2

17 June 2025 STEP Roundtable, Q.2

Summary Under
Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2.3) - Paragraph 84.1(2.3)(c) - Subparagraph 84.1(2.3)(c)(ii)
person does not have an interest in a trust if it is contingent on the death of a person

Can shares (which do not amount to control) of the purchaser corporation be held by a trust where the parent is a contingent beneficiary in the...

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Words and Phrases
interest in a trust
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2.31) - Paragraph 84.1(2.31)(d) trustees are not considered to be owners of the shares held by the trust 223
Tax Topics - General Concepts - Ownership trustee are not owners of shares in the corpus 57