Subsection 201(1)
Administrative Policy
15 August 2014 External T.I. 2014-0532941E5 - T5 reporting obligations
Opco has issued the "Debentures" in fully registered form to the resident "Brokers," who then sold them to their resident "Clients" for whom they...
T4015(E) "T5 Guide - Return of Investment Income 2013"
If the payment is made to the registered holder of an investment (for example, broker or trustee of an RRSP), enter the name of the registered...
Subsection 201(2)
Administrative Policy
90 C.R. - Q23
Regulation 201(2) is considered to apply in the situation where a law firm holds funds received from its client in trust pending application of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) | 59 |
Subsection 201(4)
Administrative Policy
19 June 2014 External T.I. 2014-0519881E5 - T5 reporting requirements
In Year 1, Canco issued unsecured convertible Debentures bearing interest that is payable only on maturity one year later in Year 2. In finding...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract | debenture with interest payable on 1-year maturity not an investment contract | 161 |
28 July 1994 940615 (C.T.O. "T-5 Reporting")
In response to a query as to whether T-5 reporting was required for a stock-index linked obligation on which a contingent payment was based on the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 7000 - Subsection 7000(2) - Paragraph 7000(2)(d) | 70 |
Articles
Ulmer, "Taxation of Interest Income", 1990 Conference Report, c. 8.
Subsection 201(6)
Administrative Policy
Handbook on Securities Transactions, 94-110(E)
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(4) | 26 |