14 January 2010 Internal T.I. 2009-0323991I7 F - Débenture échangeable et opération à terme -- attach -- Paragraph 20(1)(f)

only ½ deduction under s. 20(1)(f)(ii) for premium paid on cash-settling an exchangeable debenture under pre-2010 policy, and no s. 20(1)(f) deduction for cash settlement of forward