Words and Phrases - "by a trust"
3 August 2004 External T.I. 2004-0066431E5 F - Contrat de rente et fiducie
"by a trust" includes any transaction performed by the trustees
In 2003-004063 CRA concluded that s. 75(2) applied to a donor who, under a charitable annuity arrangement, transferred an amount to a trust in...
Words and Phrases
by a trust