Subsection 4803(1)
Administrative Policy
12 February 2003 External T.I. 2002-016754
If there are two series of unit trust with units of the first series having a fair market value between $10 and $25, and units of the second...
Insider of a Corporation
Subsection 4803(2)
Paragraph 4803(2)(a)
Administrative Policy
23 September 2011 External T.I. 2011-0413861E5 - Public Corporation Election
Where a security issuer is exempt from the prospectus requirement under applicable provincial law, an offering memorandum filed with the...
11 September 2011 External T.I. 2001-0072575
In response to a query as to "whether a mutual fund trust's status under the...ITA...would be adversely affected if the Ontario Securities...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4801 - Paragraph 4801(a) | addition of 4801(a) | 256 |
1997 Ruling 3-97979
Units of a unit trust will be "qualified for distribution to the public" if an offering memorandum has been filed with the Ontario Securities...
30 April 1997 External T.I. 5-952922
Before going on to indicate that a mutual fund trust indenture and statement of portfolio transaction filed with provincial securities commission...
29 September 1994 Memorandum 940941 [filing of offering memorandum]
A trust, that has not filed a prospectus, will meet the requirements of Regulation 4803(2)(a) if: "(a) an offering memorandum, which is similar to...