Words and Phrases - "transfer to child"

a
91
b
44
c
86
d
57
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
60
n
29
o
41
p
82
q
3
r
78
s
96
t
48
u
16
v
11
w
23
y
2

3 August 1999 External T.I. 9820065 F - FIDUCIE ASPECT DIVERS

Summary Under
Tax Topics - Income Tax Act - Section 73 - Subsection 73(5)
quaere whether s. 73(5) could apply to farm property transfer to a child trust

The Department indicated that it was currently considering whether it would seek leave to appeal the decision in Brouillette, that a transfer by a parent of a farm property to a trust for a child constituted a transfer to the child for purposes of s. 73(5) as it then read.

Words and Phrases
transfer to child
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 104 - Subsection 104(18) must not be any discretion as to the capitalization of the income 135
Tax Topics - Income Tax Act - Section 108 - Subsection 108(1) - Testamentary Trust testamentary trust cannot arise from an inter vivos trust with multiple beneficiaries 173