Section 252.2

Table of Contents

Section 252.2
Subsection 252.2(2)
Articles(1)

Subsection 252.2(2)

Articles

Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Taxation of Trusts Resident in Canada", Chapter 3 of Canadian Taxation of Trusts, (Canadian Tax Foundation), 2016.

Trustees not necessarily a group (pp. 158-9)

[T]he CRA has relied on Consolidated Holding as establishing a presumption that trustees act in...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(3) 392
Tax Topics - Income Tax Act - Section 251.1 - Subsection 251.1(4) - Paragraph 251.1(4)(d) 461
Tax Topics - Income Tax Act - Section 251.1 - Subsection 251.1(1) - Paragraph 251.1(1)(g) - Subparagraph 251.1(1)(g)(ii) 123
Tax Topics - Income Tax Act - Section 164 - Subsection 164(6) 151
Tax Topics - Income Tax Act - Section 112 - Subsection 112(3.2) 349
Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(1) 152
Tax Topics - Income Tax Act - Section 251.2 - Subsection 251.2(3) - Paragraph 251.2(3)(b) 120
Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(i) 202
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6) - Paragraph 70(6)(d.1) 169
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6) 1283
Tax Topics - Treaties - Income Tax Conventions - Article 29B 247
Tax Topics - Income Tax Act - Section 248 - (2)-(41) 171
Tax Topics - Income Tax Act - Section 248 - Subsection 248(8) 227
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(4) - Paragraph 104(4)(a.2) 65
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(4) - Paragraph 104(4)(a.3) 44
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(6) 182
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(6) 178
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(24) 175
Tax Topics - Income Tax Act - 101-110 - Section 105 - Subsection 105(1) 107
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(18) 59
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(7.01) 78
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(19) 340
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) 133
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(bb) 158
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(2) 411

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