Subsection 204.1(2)
Administrative Policy
30 June 2010 External T.I. 2009-0327881E5 F - FFCP Délai de production T3
no requirement to file with CDS if MFT is not listed
CRA noted that “only mutual fund trusts that are ‘public trusts’ are subject to the rules in Regulation 204.1. If the units of the mutual fund trust are not listed on a designated stock exchange in Canada, then there is no requirement to make the filing with CDS.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 204 - Subsection 204(2) | s. 132.1 merger accelerates T3 return-filing deadline | 92 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3) | requirements for application to extend T3 filing deadline following s. 132.1 merger | 361 |