CRA Issues Technical Interpretation on Distributions by ULCs

In technical interpretation 2013-0486931E5, the CRA recently addressed the treatment of a distribution of dividend income received from a ULC, and made by a Canadian trust to a non-resident beneficiary of that trust.

Prepared by: E. Rebecca Potter

Becky Potter is a seasoned tax litigator and a partner based out of the firm’s Toronto office. Becky brings a strategic and practical approach to tax disputes, and is known for her ability to distill complex technical tax matters down… more »

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