Words and Phrases - "similar obligations"

a
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b
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c
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d
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e
37
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i
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j
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m
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p
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29 August 1995 External T.I. 9506325 - SIMILAR OBLIGATIONS AND 212(1)(B)(II)(C)(II)

Summary Under
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(c.1)
similar obligation must be in writing, containing an explicit promise by the issuer to reimburse an amount on a given day, and be of the same nature as the listed obligations

Regarding whether the interest on a GIC issued in non-Canadian currency by a provincial Crown agent qualified as being on “bonds, debentures,...

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Words and Phrases
similar obligations