Regulation 404 - Banks

Table of Contents

Regulation 404 - Banks
Subsection 404(1)
Administrative Policy(2)
Paragraph 404(4)(c)
Administrative Policy(1)

Subsection 404(1)

Administrative Policy

30 March 2012 Internal T.I. 2012-0439931I7 - Section 404 of ITR Meaning of "loans"

In response to an inquiry as to whether an arrangement is a loan only if there is a lender-borrower relationship between the bank and the debtor...

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5 June 2001 Internal T.I. 2000-005304

Cash transferred by a bank to a customer in exchange for shares under the terms of the standard-form repo agreement would not constitute a loan...

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Paragraph 404(4)(c)

Administrative Policy

20 September 2012 External T.I. 2011-0430811E5 F - Attribution à un établissement stable

X Co mines and does initial ore processing in Province A, and further processes the ore and exports it in Province B. After quoting Reg....

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