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Finance Comfort Letters | Tax Interpretations Skip to main content

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Finance Comfort Letters

2015

Affected legislation

Principal topics

Nov 16

s. 104(13.4) beneficiary income inclusion

s. 104(13.4)(b) not to apply unless joint election joint election by trust and graduated rate estate and deceased died before 2017 – trust allocation of post death donations to s. 104(13.4)(a) year

2014

Affected legislation

Principal topics

Dec 23

s. 251.2 loss restriction events

s. 251.2(3)(f) safe harbour for unit redemptions – due date extensions for trust short year - loss restriction event only where actual beneficiary change [see also 2014-0534841C6 F] - application dates

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Fatal error: Declaration of RulesRuleUI::form(&$form, &$form_state, $options = Array) must be compatible with RulesActionContainerUI::form(&$form, &$form_state, $options = Array, $iterator = NULL) in /home/devet/subdomain/commercedev/sites/all/modules/rules/ui/ui.plugins.inc on line 0

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Finance Comfort Letters