Subsection 2600(2)
Administrative Policy
28 September 2020 External T.I. 2019-0800551E5 - Provincial Residency of a TFSA Trust
The Alberta-resident holder of a TFSA is responsible for making investment decisions and determining contributions and withdrawals, and its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | central management and control of a TFSA trust is generally exercised in the office of the investment firm to which most of the trustee’s functions have been delegated | 325 |
| Tax Topics - Income Tax Regulations - Regulation 2601 - Subsection 2601(2) | office of investment manager was PE to which securities trading income of TFSA was allocated | 202 |