Subsection 207.07(2)
Administrative Policy
9 October 2025 APFF Financial Planning Roundtable Q. 1, 2025-1070231C6 F - Impôt à payer sur les placements interdits ou non admissibles et remboursement d’impôt
Where the controlling individual of a registered plan is subject in a year to the 50% tax payable pursuant to s. 207.04(1) for a year on the FMV...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 207.04 - Subsection 207.04(4) | there is no set-off of an allowable refund of s. 207.04(1) tax of a controlling individual against that tax if the allowable refund arose in the following year | 229 |