Section 15.1

Table of Contents

Section 15.1
Subsection 15.1(1) - Interest on small business development bonds
Administrative Policy(1)
Subsection 15.1(3) - Definitions
Qualifying Debt Obligation
Administrative Policy(1)
Small Business Development Bond
Administrative Policy(1)
Paragraph 15.1(3)(b)
Administrative Policy(1)

Subsection 15.1(1) - Interest on small business development bonds

Administrative Policy

26 June 1992 T.I. 921710 (December 1992 Access Letter, p. 10, ¶C9-252; Tax Window, No. 21, p. 5, ¶2026)

General comments concerning the proposed SDDB legislation.

Subsection 15.1(3) - Definitions

Qualifying Debt Obligation

Administrative Policy

23 November 1992, T.I. 923079 (September 1993 Access Letter, p. 407, ¶C9-285)

A transaction that took the form of a lease generally would not establish a debtor/creditor relationship and, therefore, generally would not give...

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Small Business Development Bond

Administrative Policy

17 July 1992 T.I. 922052 (May 1993 Access Letter, p. 190, ¶C9-263)

Discussion of information RC will require to determine whether a corporation is in financial difficulty.

Paragraph 15.1(3)(b)

Administrative Policy

81 C.R. - Q.8

Discussion of financial difficulty criteria.

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