Words and Phrases - "contributed"
26 June 2012 External T.I. 2011-0417391E5 F - Bien remis à une fiducie
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Testamentary Trustbeing a contingent beneficiary of an inter vivos trust disqualified a testamentary trust as such
Where the trustees of a Quebec inter vivos trust have the power to appoint beneficiaries including a testamentary trust, does the testamentary...
Words and Phrases
contributedLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 248 - Subsection 248(25) | testamentary trust that was included in the class of potential beneficiaries of a discretionary inter vivos trust was a beneficiary | 248 |