Financial Instrument

Table of Contents

Financial Instrument
Administrative Policy(3)

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 31

Is an emission allowance (e.g., a carbon offset) a commodity for GST/HST purposes? How is the trading of futures or options contracts on emissions...

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20 March 2013 Interpretation Case No. 100956

In finding that broker fees and other fees relating to commodity trades were consideration for taxable supplies, CRA stated:

It does not appear...

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P-170 "Debt Security and Contingent Amounts"

The purchase of a right to receive investment management fees to be earned by the assignor did not qualify as the purchase of a debt security...

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