As a result of several anti-avoidance provisions of the Income Tax Act, property income shifted to a spouse or child in a lower tax bracket will typically

a) be permitted in order to utilize the lower tax rate

b) be disallowed unless the child is under the age of 18

c) be attributed to the transferor of the property or subject to the top personal tax rate

d) be attributed back to the transferor of the property or subject to the lowest personal tax rate Canada