Paragraph 4801(a)
Administrative Policy
11 September 2011 External T.I. 2001-0072575
In response to a query as to "whether a mutual fund trust's status under the...ITA...would be adversely affected if the Ontario Securities...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4803 - Subsection 4803(2) - Paragraph 4803(2)(a) | preliminary prospectus | 151 |
29 March 2012 External T.I. 2011-0403161E5 - Meaning of "shareholder" in 130.1(6)(d)
For the purposes of the 20-shareholder test in s. 130.1(6)(d), an individual and the individual's RRSP and TFSA trusts would each count as a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 130.1 - Subsection 130.1(6) | individual and RRSP counted separately | 32 |