Words and Phrases - "mental infirmity"
3 December 2020 External T.I. 2019-0823751E5 - Lifetime Benefit Trust
Summary Under
Tax Topics - Income Tax Act - Section 60.011 - Subsection 60.011(1) - Paragraph 60.011(1)(b)“mental infirmity” requirement for a Henson trust
In response to requested clarification concerning the meaning of “mental infirmity” and the consequences of annual distributions from a...
Words and Phrases
mental infirmity