Section 130.1

Subsection 130.1(6)

Administrative Policy

20 March 2015 External T.I. 2014-0528311E5 - Mortgage Investment Corporation - RRSP

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Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(4) - Paragraph 207.01(4)(a) shareholdings of siblings 105

2013 Ruling 2013-0487911R3 - Mortgage Investment Corporation

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Tax Topics - Income Tax Act - Section 253.1 carrying on non-qualifying activities through subsidiary LP; GP held by relative of patriarch 191

12 October 2012 External T.I. 2012-0450291E5 - Mortgage Investment Corporation investing

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29 March 2012 External T.I. 2011-0415641E5 - Mortgage Investment Corporation

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29 March 2012 External T.I. 2011-0403161E5 - Meaning of "shareholder" in 130.1(6)(d)

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Tax Topics - Income Tax Regulations - Regulation 4801 - Paragraph 4801(a) RRSP is separate unitholder 30

11 January 2012 External T.I. 2010-0377991E5 - MIC - paragraph 130.1(6)(e)

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4 December 1997 T.I. 972642 [development or ancillary rental services are not part of investing undertaking]

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23 January 1992 T.I. (Tax Window, No. 16, p. 16, ¶1711)

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14 January 1992 T.I. (Tax Window, No. 15, p. 19, ¶1697)

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5 March 1991 T.I. (Tax Window, No. 2, p. 25, ¶1180)

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18 December 1990 T.I. (Tax Window, Prelim. No. 2, p. 20, ¶1061)

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Articles

Spindler, "Special-Status Entities", 1989 Conference Report, c. 23, pp. 23:1-23:9

Paragraph 130.1(6)(d)

Administrative Policy

26 October 2015 External T.I. 2015-0599021E5 - Establishment of a MIC

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Paragraph 130.1(6)(f)

Administrative Policy

12 January 2018 External T.I. 2016-0669431E5 - Mortgage Investment Corporation Definition

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