16 February 2012 External T.I. 2011-0430841E5 - U.S. Grantor Trusts -- summary under Arm's Length Transfer

CRA declined to comment on what amount of dividends paid by a closely-held corporation would satisfy (b)(i) of the arm's length transfer definition, stating that this was a question of fact.

Topics and taglines
Topic
Income Tax Act - s. 94(1) - Arm's Length Transfer
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
317163
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
346367
Extra import data
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