3 May 2022 CALU Roundtable Q. 9, 2022-0928891C6 - Subsection 104(6) -- summary under Subsection 104(24)

CRA indicated that the fact that the distribution was paid in the year did not establish (e.g., under s. 104(24)) that it was payable for the purposes of s. 104(6), and that “[i]f the amount cannot be paid in accordance with the terms of the trust and the relevant trust law, the amount cannot be considered to have become payable for the purposes of subsections 104(6) and (13).”