Section 115.2

Subsection 115.2(1) - Definitions

Designated investment service

Administrative Policy

2014 Ruling 2013-0513431R3 - Application of section 115.2

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2007 Ruling 2007-0224751R3 - Application of 115.2

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Paragraph (b)

Administrative Policy

2017 Ruling 2017-0699531R3 - Application of section 115.2

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115.2 - Subsection 115.2(2) - Paragraph 115.2(2)(c) exemption available where 2-tier partnership 122

Subsection 115.2(2) - Not carrying on business in Canada

Paragraph 115.2(2)(b)

Articles

Timothy Hughes, Matias Milet, Marc Richardson-Arnould, "Private Equity Funds – Selected Canadian Tax Issues", Tax Management International Journal, 2016, p.84

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Subparagraph 115.2(2)(b)(i)

Clause 115.2(2)(b)(i)(B)

Administrative Policy

18 November 2014 TEI Roundtable, Q. E.6

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Paragraph 115.2(2)(c)

Administrative Policy

2017 Ruling 2017-0699531R3 - Application of section 115.2

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115.2 - Subsection 115.2(1) - Designated investment service - Paragraph (b) safe harbour applied to partnerships providing mezzanine financing and receiving profit participations though a Canadian corporate sub 404

2014 Ruling 2013-0513431R3 - Application of section 115.2

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115.2 - Subsection 115.2(1) - Designated investment service two-tier LP structure investing in original issue illiquid debt 285