Words and Phrases - "capital distribution"

a
86
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
90
t
46
u
15
v
9
w
23
y
2

1 November 2000 Internal T.I. 2000-0043847 F - Distribution par fiducie non résidente

Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13)
distribution of taxable capital gain from non-resident trust was no and exempted “distribution of capital” under s. 104(3)(c)(ii)

In finding that, for taxation years before 2000, a resident beneficiary who received a portion of the capital gain realized on the sale of an...

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Words and Phrases
distribution of capital capital distribution