Translations of recent severed letters
| Bundle Date | Translated severed letter | Summaries under | Summary descriptor |
|---|---|---|---|
| 2001-03-30 | 2 March 2001 External T.I. 2001-0069555 F - Dividendes - (U.S. spin-off) | Income Tax Act - Section 86.1 - Subsection 86.1(2) | detailed review of proposed s. 86.1 |
| Income Tax Regulations - Regulation 201 - Subsection 201(2) | T5 reporting obligation of broker also applies to s. 86.1 spin-off |