29 July 2004 Internal T.I. 2003-0023761I7 F - Contrat de SWAP d'équité -- attach -- Futures/Forwards/Hedges equity swap was to hedge the risk under a capital borrowing, so that loss on closing out the swap was on capital account Read more about 29 July 2004 Internal T.I. 2003-0023761I7 F - Contrat de SWAP d'équité -- attach -- Futures/Forwards/Hedges
14 January 2010 Internal T.I. 2009-0323991I7 F - Débenture échangeable et opération à terme -- attach -- Futures/Forwards/Hedges premium was paid on capital account in closing out a cash-settled forward entered into in order to monetize a shareholding Read more about 14 January 2010 Internal T.I. 2009-0323991I7 F - Débenture échangeable et opération à terme -- attach -- Futures/Forwards/Hedges
13 February 2020 External T.I. 2019-0826051E5 - Income from a securities trading business -- attach -- Futures/Forwards/Hedges a CCPC can have a trading business Read more about 13 February 2020 External T.I. 2019-0826051E5 - Income from a securities trading business -- attach -- Futures/Forwards/Hedges
MacDonald v. Canada, 2020 SCC 6, [2020] 1 SCR 319 -- attach -- Futures/Forwards/Hedges cash-settled forward sales were a hedge of a shareholding notwithstanding their settlement without a corresponding share sale and a stated intention to speculate Read more about MacDonald v. Canada, 2020 SCC 6, [2020] 1 SCR 319 -- attach -- Futures/Forwards/Hedges
Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 SCR 715 -- attach -- Futures/Forwards/Hedges “hedging “ includes cash settled derivatives including options Read more about Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 SCR 715 -- attach -- Futures/Forwards/Hedges
The Queen v. Macdonald, 2018 FCA 128, aff'd 2020 SCC 6 -- attach -- Futures/Forwards/Hedges cash-settled forward hedged bloc of shares irrespective of speculative intention Read more about The Queen v. Macdonald, 2018 FCA 128, aff'd 2020 SCC 6 -- attach -- Futures/Forwards/Hedges
Nigel P.J. Johnston, Roger E. Taylor, "Taxation of Hedges and Derivatives: Recent Developments", 2016 Conference Report (Canadian Tax Foundation), 13:1-36 -- attach -- Futures/Forwards/Hedges Read more about Nigel P.J. Johnston, Roger E. Taylor, "Taxation of Hedges and Derivatives: Recent Developments", 2016 Conference Report (Canadian Tax Foundation), 13:1-36 -- attach -- Futures/Forwards/Hedges
6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 16, 2017-0705181C6 F - Hedging & George Weston Limited -- attach -- Futures/Forwards/Hedges CRA is considering changing its policy re what is capital hedge Read more about 6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 16, 2017-0705181C6 F - Hedging & George Weston Limited -- attach -- Futures/Forwards/Hedges
MacDonald v. The Queen, 2017 TCC 157, rev'd 2018 FCA 128, which was aff'd in turn by 2020 SCC 6 -- attach -- Futures/Forwards/Hedges “the law still requires a close linkage between the purported hedging instrument and the underlying asset” Read more about MacDonald v. The Queen, 2017 TCC 157, rev'd 2018 FCA 128, which was aff'd in turn by 2020 SCC 6 -- attach -- Futures/Forwards/Hedges
2007 Ruling 2007-0246461R3 F - Monétisation d'actions d'une société publique -- attach -- Futures/Forwards/Hedges cash settlement of monetization contract on capital account Read more about 2007 Ruling 2007-0246461R3 F - Monétisation d'actions d'une société publique -- attach -- Futures/Forwards/Hedges