Subsection 230(2)
Administrative Policy
RC4268 Handbook on Securities Transactions, A Summary of the Reporting Requirements Under the Income Tax Regulations
FX
Complete all T5008 slips in Canadian currency. Use the exchange rate that was in effect at the time of the transaction or an average rate that...
Forms
Subsection 230(3)
Administrative Policy
8 November 2016 External T.I. 2016-0673361E5 - Section 230 of the Regulations
Where mutual fund securities were held in nominee form by a dealer, are both the dealer and the fund required to issue T5008s under Regs. 230(3)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 230 - Subsection 230(6) | 230(3) trumped by 230(6) | 73 |
Subsection 230(6)
Administrative Policy
8 November 2016 External T.I. 2016-0673361E5 - Section 230 of the Regulations
Where mutual fund units (or shares) are held in nominee form with an IIROC dealer or through a mutual fund dealer, after redemption of the units...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 230 - Subsection 230(3) | only investment dealer or fund manager generally expected to report MFT fund unit redemptions on T5008s | 167 |