Section 142.5

Subsection 142.5(1) - Income treatment for profits and losses

Administrative Policy

11 April 2001 External T.I. 1999-0007005 - DEEMED DIVIDENDS ON MARK-TO-MARKET SHARE

The following example was provided respecting a preferred share held by a financial institution whose paid-up capital (and apparently, redemption...

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6 June 1997 Internal T.I. 9631867 - REDEMPTION OF SHARES HELD BY FINANCIAL INSTITUTIONS

S.142.5(1) takes precedence over s. 84(3). To the extent that an amount has been included in computing income under s. 142.5(1), such amount will...

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