CRA considers that s. 118.1(5.1), which references a gift made by a GRE, can apply to a gift made by an estate before it has filed its first year’s return and, therefore, before it has satisfied paras. (c) and (d) of the GRE definition.
Topics and taglines
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
452381
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
452382
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