Statute
Section 200 — Income Tax Act: Distribution deemed disposition
Text of the provision Official document
For the purposes of this Part, a distribution by a trust of a non-qualified investment to a beneficiary of the trust shall be deemed to be a disposition of that non-qualified investment and the proceeds of disposition of that non-qualified investment shall be deemed to be its fair market value at the time of the distribution.
Official source: laws-lois.justice.gc.ca
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