Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; nodequeue_queue has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/nodequeue/nodequeue.module on line 443

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; ctools_context has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/ctools/includes/context.inc on line 30

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; ctools_context_required has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/ctools/includes/context.inc on line 93

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; ctools_context_optional has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/ctools/includes/context.inc on line 205

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; panels_cache_object has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/panels/includes/plugins.inc on line 117
Section 132.1 | Tax Interpretations Skip to main content
Home
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in/Register
  • Create new account
  • Request new password
CAPTCHA
This question is for testing whether or not you are a human visitor and to prevent automated spam submissions.

Search

  • Home
  • News of Note
  • Severed Letters
  • Words & Phrases
  • Conferences & Correspondence
  • Subscribe

Primary tabs

  • View(active tab)
  • Reorder Children

You are here

  • Home
  • Income Tax Act
  • 121-140
  • Section 132.1

Error message

Deprecated function: The each() function is deprecated. This message will be suppressed on further calls in menu_set_active_trail() (line 2404 of /home/devet/subdomain/commercedev/includes/menu.inc).

Section 132.1

Table of Contents

Section 132.1
Subsection 132.1(1) - Amounts designated by mutual fund trust
Articles(1)

Subsection 132.1(1) - Amounts designated by mutual fund trust

Articles

Hugh Chasmar, Suzanie Chua, "Reorganizations of Investment Funds", Taxation of Corporate Reorganizations, 49 Canadian Tax Journal, Vol. 49, No. 2, p. 482

Tax Topics

  • Public Transactions
  • General Concepts
  • Statutory Interpretation
  • Income Tax Act
    • 1-20
    • 21-40
    • 41-60
    • 61-80
    • 81-100
    • 101-120
    • 121-140
      • Section 121Deduction for taxable dividends
      • Section 122
      • Section 122.1
      • Section 122.2
      • Section 122.3
      • Section 122.5
      • Section 122.6
      • Section 122.62
      • Section 124
      • Section 124.1
      • Section 125
      • Section 125.1
      • Section 125.3
      • Section 125.4
      • Section 125.5
      • Section 126
      • Section 127
      • Section 127.1
      • Section 127.4
      • Section 127.52Minimum amount determined
      • Section 127.54
      • Section 127.531Basic minimum tax credit determined
      • Section 128
      • Section 128.1
      • Section 128.2
      • Section 129
      • Section 130
      • Section 130.1
      • Section 131
      • Section 132
      • Section 132.1
      • Section 132.2
      • Section 132.11
      • Section 133
      • Section 135
      • Section 137
      • Section 137.1
      • Section 138
      • Section 138.1
      • Section 139Conversion of insurance corporations into mutual corporations
      • Section 139.1
    • 141-160
    • 161-180
    • 181-200
    • 201-220
    • 221-240
    • 241-260
    • 261-269
  • Income Tax Regulations
  • Income Tax Application Rules
  • Excise Tax Act
  • Other Legislation
  • Treaties
Powered by Drupal

Disclaimer

None of the content is or should be construed as advice, and readers should obtain any tax (or other) advice from their professional advisors. We disclaim any liability to anyone arising from reliance on any content of this or any other site.


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