2006 Ruling 2006-0174351R3 - re-organization of income trust to royalty trust -- summary under Subsection 132(7)

Ruling that a net profits interest granted by a partnership to a mutual fund trust would not be taxable Canadian property, so that s. 132(7) would be satisfied even if the trust became majority-owned by non-residents.

Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
315549
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
342310
Extra import data
{
"field_editor_tags": [],
"field_roundtable_subquestion": "",
"field_stub": false,
"field_legacy_header": "2006 Ruling 2006-017435"
}