Attribution rules
Legislation under which interest, dividends, or capital gains earned on assets you transfer to your spouse will be treated as your own for tax purposes.
Attribution Rules
A Canada Revenue Agency rule stating that an investor cannot avoid paying taxes at their marginal rate by transferring assets to other family members who have lower personal tax rates.
Auction Market ...
Attribution Rules. A set of rules whereby income realized from an asset is credited to the person who previously owned the asset.
Auction. A sale that is to be accomplished by a process of requesting Bids for a business by a specified date.
Attribution rules are intended to prevent income splitting between members of a family in order to benefit from the progressive tax rates and apply only to property income earned on property transferred to a spouse or a minor child.
If the taxpayer has a 5% to 50% ownership, the taxpayer is requires including its proportionate share of gross receipts according to percentage of ownership. Attribution rules apply to indirect or direct ownership. Example: ...
ATTRIBUTION RULES -- Rules that create ownership by attributing stock to one party even though the shares are legally owned by another party; often called constructive ownership of stock.
 See also: Expense, Tax shelter, Tax bracket, Saving, Cost of goods sold
  
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