Regulation 2600

Subsection 2600(2)

Administrative Policy

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

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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