Tax Notes

Digital pen making contact with line graph on screen

February 2015

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New Income Tax Folio – S6-F1-C1: Residence of a Trust or Estate

Victoria L. Hockley

Effective September 19, 2014, the Canada Revenue Agency (the “CRA”) released a new Income Tax Folio on the Residence of a Trust or Estate. This Income Tax Folio (“S6-F1-CI”) replaces and cancels Interpretation Bulletin IT-447, Residence of a Trust or...


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