Words and Phrases - "reference to"

a
87
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
16
v
9
w
23
y
2

9 June 2022 External T.I. 2022-0930081E5 - Application of paragraph 251.1(4)(c)

Summary Under
Tax Topics - Income Tax Act - Section 251.1 - Subsection 251.1(4) - Paragraph 251.1(4)(c)
reference to “trust” includes a person that happens to be a trust

In applying s. 251.1(4)(c) to s. 251.1(1), does it apply only when dealing with the word “trust”, i.e., does it apply only to ss. 251.1(1)(g)...

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Words and Phrases
reference to
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251.1 - Subsection 251.1(1) - Paragraph 251.1(1)(c) - Subparagraph 251.1(1)(c)(i) common or affiliated trustees do not by themselves cause entities to be affiliated 186