Words and Phrases - "settlor"

a
91
b
44
c
86
d
57
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
59
n
29
o
41
p
82
q
3
r
78
s
96
t
48
u
16
v
11
w
23
y
2

29 November 2022 CTF Roundtable Q. 10, 2022-0950581C6 - Common Reporting Standard

Summary Under
Tax Topics - Income Tax Act - Section 270 - Subsection 270(1) - Controlling Persons
indirect distributions include receiving favourable loan terms/ settlor includes a substantive contributor

Where a resident trust (other than a “reporting financial institution” (RFI), is a “passive non-financial entity” (Passive NFE), and has a...

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Words and Phrases
indirect distribution settlor