Section 18.1

Subsection 18.1(15) - Non-application — risks ceded between insurers

Administrative Policy

1999 Ruling 9903543 - TOTAL RETURN SWAPS & MUTUAL FUND TRUST

An open-end unit trust invests the proceeds of a public offering in a note of a bank and then enters into a total-return swap with the Bank...

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Tax Topics - Income Tax Act - Section 9 - Timing 121