Paragraph 206(1)(c)
Administrative Policy
20 June 1996 TI 96122
12 April 1995 External T.I. 9501555 - WARRANTS AS FOREIGN PROPERTY FOR RRSP
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30 August 1994 External T.I. 9420165 - FOREIGN PROPERTY-RPP
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22 June 1994 External T.I. 9413475 - COMMODITY FUTURES CONTRACTS
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|---|---|---|
| Tax Topics - Income Tax Act - Section 132 - Subsection 132(6) | commodity futures contracts | 13 |
Paragraph 206(1)(d.1)
Administrative Policy
16 March 2000 External T.I. 2000-0014105 - EXCHANGEABLE SHARE AS FOREIGN PROPERTY
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11 October 1994 Internal T.I. 9417147 - RRSP QUALIFIED INVESTMENT IN DEBENTURES
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(i) | 44 |
26 August 1994 External T.I. 9421335 - FOREIGN PROPERTY
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7 September 1989 TI 5-8316
86 C.R. - Q.19
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) | 18 |
Paragraph 206(1)(f)
Administrative Policy
Articles
Woods, "Dividend Access Shares", 1991 Canadian Tax Journal, p. 709.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Preferred Share | 0 |
Paragraph 206(1)(g)
Paragraph 206(1)(h)
See Also
Administrative Policy
2002 Ruling 2002-0134003 - FOREIGN PROPERTY DEBTS OF A TRUST
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2001 Ruling 2001-0076453 - Pre-paid Forward Contract - Mimic - Foreign
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1999 Ruling 9923043 - MUTUAL FUND TRUST USING DERIVATIVES
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1999 Ruling 9918323 - XXXXXXXXXX Business of a Commercial Trust
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(2) - Paragraph 108(2)(a) | MFT's units are redeemable in cash for lesser of 90% of 10-day trading average and spot, with redemptions in excess of cash cap satisfied with pro rata units and notes of sub trust | 270 |
30 November 1997 Ruling 982725A - DEBT OBLIGATION - FOREIGN PROPERTY
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30 November 1995 Ruling 9609943 - FORWARD CONTRACT, MARKETABLE SECURITY
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 206 - Subsection 206(2) | 55 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount | 55 |
18 April 1995 External T.I. 9500895 - POOLED FUND TRUSTS
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| Tax Topics - Income Tax Regulations - Regulation 5000 - Subsection 5000(7) - Pooled Fund Trust | 174 |
27 March 1995 External T.I. 9501185 F - QUALIFIED INVESTMENTS IN AN RRSP
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10 March 1995 External T.I. 9500835 - QUALIFIED INVESTMENTS & FOREIGN PROPERTY
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17 June 1993 TI (Tax Window, No. 32, p. 19, ¶2618)
17 June 1993 TI (Tax Window, No. 32, p. 19, ¶2617)
23 May 1991 TI (Tax Window, No. 3, p. 31, ¶1264)
Paragraph 206(1)(i)
Administrative Policy
1999 Ruling 9928313 - CLONE FUND - ARE UNITS FOREIGN PROPERTY
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1999 Ruling 9915413 - DERIVITIVES TO MIMIC FOREIGN MUTUAL FUNDS
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Paragraph 206(1.1)(d)
Administrative Policy
2003 Ruling 2003-0014843 - DEBT OF PARTNERSHIP FOREIGN PROPERTY
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12 September 2002 External T.I. 2002-0140935 - FOREIGN PROPERTY - SUBSTANTIAL CDN. PRESENCE
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2000 Ruling 1999-0012793 - FOREIGN PROPERTY TAX
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15 July 1997 External T.I. 9716045 - SUBSTANTIAL CANADIAN PRESENCE
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15 May 1997 External T.I. 9710025 - WHETHER "INCORPORATED" IN YEAR AMALGAMATED
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10 April 1997 External T.I. 9703265 - SUBSTANTIAL CANADIAN PRESENCE
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13 February 1997 External T.I. 9701235 - SUBSTANTIAL CANADIAN PRESENCE
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15 October 1996 External T.I. 9634015 - SUBSTANTIAL CANADIAN PRESENCE
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Subsection 206(2) - Amount of tax payable
Administrative Policy
2003 Ruling 2003-0041823 - FOREIGN PROPERTY PENSION CORPORATIONS
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 40 |
7 January 2003 External T.I. 2002-0159065 - SWAP AGREEMENT FOREIGN PROPERTY
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29 January 2002 External T.I. 2001-0105795 - REGISTERED PLANS FOREIGN PROPERTY
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29 October 2001 External T.I. 2001-0099135 - RRSP FOREIGN PROPERTY TAX
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31 May 1999 External T.I. 9906745 - FOREIGN PROPERTY - COST AMOUNT
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount | 45 |
17 February 1999 External T.I. 9832275 - RRSP, WRITE-OFF MORTGAGE
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8 June 1998 External T.I. 9806285 - RRSP - FOREIGN PROPERTY & REINVESTED EARNINGS
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30 November 1995 Ruling 9609943 - FORWARD CONTRACT, MARKETABLE SECURITY
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 206 - Paragraph 206(1)(h) | 25 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount | 55 |
28 April 1995 External T.I. 9501905 - TRANSFERS TO AND FROM REGISTERED PLANS
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10 March 1992 Memorandum (Tax Window, No. 17, p. 18, ¶1799)
19 June 1990 TI (November 1990 Access Letter, ¶1533)
Finance
Subsection 206(2.1)
Administrative Policy
2004 Ruling 2003-0052061R3 - 259(3) Election - 149(1)(o.2) Pension Corporation
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 259 - Subsection 259(3) | 82 |