Words and Phrases - "by a trust"

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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...

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Words and Phrases
by a trust