In a December 1, 2014 Tax Court of Canada case (Estate of Frieda Wickham vs. H.M.Q., 2014-1578(IT)I), the Estate paid $19,424 for income management and $25,783 for asset management for a total of approximately $45,000. The Estate claimed only $40,000 of the approved remuneration from the Court as a deduction under Paragraph 20(1)(bb).
See www.cra-arc.gc.ca/tx/bsnss/tpcs/frgn-eng.html for a list of eligible spin-offs.
For further information see VTN Monthly Tax Update Seminar, Issue No. 402