84 C.R. - Q. 60

Where a Canadian corporation with debt denominated in currency X on which interest is deductible borrows funds in currency Y under a currency...

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No Part XIII tax is exigible on payments made by Canco on an interest coupon swap provided that the payments by Canco are made at the same time as...

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Where a Canadian corporation has debt in currency X and borrows currency Y under a currency swap arrangement, the interest payments made by Canco...

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amounts payable or receivable by Canco to or from a financial intermediary under a coupon swap, or a basic currency swap transaction, will be on...

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