CRA noted that “only mutual fund trusts that are ‘public trusts’ are subject to the rules in Regulation 204.1. If the units of the mutual...
|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Regulations - Regulation 204 - Subsection 204(2)||s. 132.1 merger accelerates T3 return-filing deadline||92|
|Tax Topics - Income Tax Act - Section 220 - Subsection 220(3)||requirements for application to extend T3 filing deadline following s. 132.1 merger||361|