Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 31
Is an emission allowance (e.g., a carbon offset) a commodity for GST/HST purposes? How is the trading of futures or options contracts on emissions...
20 March 2013 Interpretation Case No. 100956
In finding that broker fees and other fees relating to commodity trades were consideration for taxable supplies, CRA stated:
It does not appear...
1 December 1994 P-170 "Debt Security and Contingent Amounts"
The purchase of a right to receive investment management fees to be earned by the assignor did not qualify as the purchase of a debt security...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security | 239 |
Paragraph (f)
Articles
Financial Law Panel, "The London Metal Exchange and LME Warrants", July 2000
Distinction between LME Warrants (representing the beneficial ownership of the metal) and LME Contracts (for the future supply of metal...