Words and Phrases - "beneficiary"

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15 June 2021 STEP Roundtable Q. 7, 2021-0879021C6 - Subsection 107(2)

2nd trust whose beneficiaries were named beneficiaries of 1st trust was not itself a beneficiary

Having regard to the approaching 21-year anniversary, the trustees of a resident discretionary family trust of which only the children are...

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Words and Phrases
beneficiary
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2) a trust with children beneficiaries could not roll-out property under s. 107(2) to a trust for the benefit of those children 271

Canada v. Propep Inc., 2010 DTC 5088 [at 6882], 2009 FCA 274

The taxpayer was owned by another corporation (9059) which, in turn, was owned by a Quebec trust whose first-ranking beneficiary was 9059, and...

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Words and Phrases
beneficiary