8 June 2020 External T.I. 2019-0822901E5 - Mutual Fund Trusts -- summary under Paragraph 132(6)(c)

Where an individual, her TFSA, her RRSP and her spouse’s RRSP (to which she had contributed) each held a block of units, they would be considered to be four beneficiaries for Reg. 4801(b) purposes. CRA stated:

There is no requirement to look through the registered plan trust.

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Income Tax Act - s. 132(6)(c)
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d7 import status
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d7 import status
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