Section 181.3

Subsection 181.3(1) - Taxable capital employed in Canada of financial institution

See Also

Royal Trustco v. The Queen, 2001 DTC 52 (TCC)

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Manufacturers Life Insurance Co. v. The Queen, 2000 DTC 1600 (TCC)

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Administrative Policy

Revenue Canada Round Table TEI, 16 May 1994, Q. 6-3 (C.T.O "Whether Lease Receivable Constitutes Tangible Property")

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7 June 1990 T.I. (November 1990 Access Letter, ¶1546)

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1 June 1990 T.I. (November 1990 Access Letter, ¶1545)

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Subsection 181.3(3) - Capital of financial institution

See Also

Manufacturers Life Insurance Co. v. The Queen, 2000 DTC 1600 (TCC)

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Administrative Policy

18 July 1991 T.I. (Tax Window, No. 5, p. 18, ¶1330)

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Paragraph 181.3(3)(d)

Administrative Policy

30 September 1997 Internal T.I. 7-970321 -

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Subsection 181.3(4) - Investment allowance of financial institution

Paragraph 181.3(4)(a)

Administrative Policy

12 June 1990 T.I. (November 1990 Access Letter, ¶1547)

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