Words and Phrases - "by will"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

8 October 2010 Roundtable, 2010-0370491C6 F - Don d'actions

Summary Under
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(5)
gift of shares is not made by will where the number of gifted shares is subject to a tax-reduction direction to be applied in executors’ discretion

Could a gift of shares qualify as a gift by will where the will directs that shares with an unrealized capital gain shall be donated to a...

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Words and Phrases
by will