Paragraph 206(1)(c)
Administrative Policy
20 June 1996 TI 96122
12 April 1995 TI 950155 (CTO "Warrants as Foreign Property for RRSP")
30 August 1994 External T.I. 5-942016 -
22 June 1994 TI 941347 (CTO "Commodity Futures Contracts")
Paragraph 206(1)(d.1)
Administrative Policy
16 March 2000 External T.I. 2000-001410 -
11 October 1994 Memorandum 941714 (CTO RRSP Qualified Investment in Debentures") and 13 September 1994 GAAR Committee Report 941714 (CTO "Debt Invested in U.S. as RRSP Qualified Investment")
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(i) | 42 |
26 August 1994 External T.I. 5-942133 -
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 2002-013400 -
2001 Ruling 2001-007645 -
1999 Ruling 992307 (see also 992304)
1 January 1999 Ruling 991832
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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) | 22 |
1998 Ruling 1-982725 -
1996 Ruling 960994
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 206 - Subsection 206(2) | 53 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount | 53 |
8 April 1995 TI 950089 (CTO "Pooled Fund Trusts")
27 March 1995 External T.I. 5-950118 -
10 March 1995 External T.I. 5-950083 -
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 3-992831 -
1999 Ruling 991541
16 August 1994 External T.I. 5-941802 -
Paragraph 206(1.1)(d)
Administrative Policy
9 July 2003 Ruling 2003-001484 -
12 September 2002 External T.I. 2002-0140935 - FOREIGN PROPERTY - SUBSTANTIAL CDN. PRESENCE
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2000 Ruling 1999-001279 -
15 July 1997 TI 971604
15 May 1997 TI 971002
10 April 1997 TI 970326
13 February 1997 TI 970123
29 October 1996 TI 963629 (CTO "Substantial Canadian Presence") (See also 15 October 1996 TI 963401)
17 October 1996 TI 963423 (CTO "Substantial Canadian Presence")
Subsection 206(2) - Amount of tax payable
Administrative Policy
2003 Ruling 2003-004182 -
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 38 |
7 January 2003 External T.I. 2002-015906 -
29 January 2002 External T.I. 2001-010579 -
29 October 2001 External T.I. 2001-009913 -
31 May 1999 External T.I. 5-990674 -
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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 | 43 |
17 February 1999 TI 983227
8 June 1998 External T.I. 5-980628 -
1996 Ruling 960994
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 206 - Paragraph 206(1)(h) | 23 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount | 53 |
28 April 1995 TI 950190 (CTO "Transfers to and from Registered Plans")
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 2003-005206 -
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 259 - Subsection 259(3) | 80 |