David H. Sohmer, "The Securities Transfer Act and the Income Tax Act: Who Owns Publicly Traded Securities?", Tax Topics (Wolters Kluwer), No. 2556, 2 March 2021, p. 1

Summary Under
Tax Topics - General Concepts - Ownership

UCC antecedent of STAs

  • In 1994, Article 8 of the US Uniform Commercial Code was revised to provide a security entitlement system for the indirect...

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Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition

U.S. background and commentary preceding the provincial Securities Transfer Acts

  • Since 2005, a security entitlement system (pursuant to...

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