Section 60.011

Table of Contents

Section 60.011
Administrative Policy(1)
Subsection 60.011(1)
Paragraph 60.011(1)(b)
Administrative Policy(2)

Administrative Policy

2020 Ruling 2020-0848231R3 F - Rollover of RRSP proceeds to a lifetime benefit trust.

Background

The will of the deceased provided for the creation of a testamentary trust for the Beneficiary (the adult son of the deceased who, due...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 75.2 annuity purchased by Hansen trust included in income of beneficiary rather than of Hansen trust 152

Subsection 60.011(1)

Paragraph 60.011(1)(b)

Administrative Policy

14 October 2022 External T.I. 2021-0913801E5 - Lifetime Benefit Trust

Under the rule against accumulations in Ontario (and other provinces), any trust income after a specified period (“surplus income”) may not be...

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3 December 2020 External T.I. 2019-0823751E5 - Lifetime Benefit Trust

In response to requested clarification concerning the meaning of “mental infirmity” and the consequences of annual distributions from a...

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Words and Phrases
mental infirmity

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