12 June 2012 STEP CRA Roundtable, 2012-0442931C6 - 2012 STEP Question 8 -- summary under Paragraph 248(8)(a)

In the situation where the estate trustees are instructed under the Will to set up a number of trusts from the residue of the estate, CRA "generally has viewed the trusts created out of the residue as arising on death."

Topics and taglines
Topic
Income Tax Act - s. 248(8)(a)
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
326604
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
344341
Extra import data
{
"field_editor_tags": [],
"field_roundtable_subquestion": "8",
"field_stub": false,
"field_legacy_header": "<a href=\"/?p=12034\">12 June 2012 STEP CRA Round Table, Q. 8 2012-0442931C6</a> [trusts established out of residue]"
}