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Commodities, and commodities futures and derivatives

31 October 1988 Income Tax Severed Letter 7-3237 - [Tax Treatment of Silver Certificates on Becoming a Resident of Canada] -- attach -- Commodities, and commodities futures and derivatives

holder of silver or gold certificates entitled to treat transactions in the certificates as commodity transactions for IT-346R purposes

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14 January 2000 Internal T.I. 9927897 F - OPERATIONS SUR MARCHE A TERME -- attach -- Commodities, and commodities futures and derivatives

speculator could change from capital treatment to income method for his commodity futures transactions

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7 April 2005 External T.I. 2004-0099191E5 F - Inventaire d'un artiste -- attach -- Commodities, and commodities futures and derivatives

legatee generally acquires a deceased artist’s inventory on capital account

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S4-F14-C1 - Artists and Writers -- attach -- Commodities, and commodities futures and derivatives

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11 January 1994 External T.I. 5-9325855 -- attach -- Commodities, and commodities futures and derivatives

not "speculator" if locked-in gain

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Commodities, and commodities futures and derivatives - Commentary

Commodities such as lead (see Taylor) and toilet paper (see Rutledge, and see also Fraser) are by their nature not of an investment character, so...

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Atlantic Sugar Refineries v. Minister of National Revenue, 49 DTC 602, [1949] S.C.R. 706 -- attach -- Commodities, and commodities futures and derivatives

hedging of commodities purchased for business use

Read more about Atlantic Sugar Refineries v. Minister of National Revenue, 49 DTC 602, [1949] S.C.R. 706 -- attach -- Commodities, and commodities futures and derivatives

Westcon Engineering and Contractors Ltd. v. The Queen, 77 DTC 5398, [1977] CTC 567 (FCTD) -- attach -- Commodities, and commodities futures and derivatives

exercise of aircraft purchase option and immediate resale

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IT-373R "Farm Woodlots and Tree Farms" -- attach -- Commodities, and commodities futures and derivatives

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IT-346R "Commodity Futures and Certain Commodities" -- attach -- Commodities, and commodities futures and derivatives

Read more about IT-346R "Commodity Futures and Certain Commodities" -- attach -- Commodities, and commodities futures and derivatives

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