26 February 2007 External T.I. 2005-0159431E5 F - Renonciation aux revenus d'une fiducie -- summary under Subsection 106(2)

CRA found that the renunciation of the income of a spouse trust by the spouse under Art. 1285 of the Civil Code (or pursuant to a clause in the trust deed) would not engage s. 106(2).