Subsection 204(1)
Administrative Policy
10 June 2016 STEP Roundtable Q. 13, 2016-0645811C6 - Filing Obligation for 75(2) trust
The T3 Guide states:
A T3 return must be filed if the trust is subject to tax, and any one of the following conditions applies. The trust: …...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) | no return filing obligation if property of s 75(2) trust not income-generating | 84 |
Handbook on Securities Transactions, 94-110(E), pp. 15-18.
29 April 1994 T.I. 941109 (C.T.O. "Requirement of Custodians to File T3 Return")
A custodian appointed under a court order to have custody of the property of a member of a professional organization or a professional corporation...
15 February 1994 T.I. (C.T.O. "Bare Trusts")
Although RC considers the settlor/beneficiary of a bare trust to be the actual owner of the trust property for purposes of the Act, the fact that...