10 October 2014 APFF Roundtable Q. 5, 2014-0534851C6 F - 2014 APFF Roundtable, Q. 5 - 251.1(3) Definition of "contributor" -- summary under Contributor

Unlike the s. 94(1) definition, the s. 251.1(3) definition does not specify that a contributor includes a decedent. Is one included? CRA responded (TaxInterpretations translation):

[D]epending on the context, a deceased person could be considered as having at any time made, a loan or transfer of property, either directly or indirectly, in any manner whatever, to or for the benefit of a trust. This position applies to transfers of property made as a result of the death of a taxpayer and to inter vivos loans or transfers of property made by a taxpayer prior to his or her death.

Topics and taglines
Topic
Income Tax Act - s. 251.1(3) - Contributor
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
307196
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
344455
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