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 partner practicing in the firm’s Toronto office. Becky focuses her practice on all aspects of taxpayer representation and tax litigation, as well as assisting charities and not-for-profits with their interactions with the Canada Revenue Agency. She… more »

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