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