Regulation 2600

Subsection 2600(2)

Administrative Policy

28 September 2020 External T.I. 2019-0800551E5 - Provincial Residency of a TFSA Trust

The Alberta-resident holder of a TFSA is responsible for making investment decisions and determining contributions and withdrawals, and its...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) central management and control of a TFSA trust is generally exercised in the office of the investment firm to which most of the trustee’s functions have been delegated 325
Tax Topics - Income Tax Regulations - Regulation 2601 - Subsection 2601(2) office of investment manager was PE to which securities trading income of TFSA was allocated 202