Section 206

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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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86 C.R. - Q.19

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Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) 18

Paragraph 206(1)(f)

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Articles

Woods, "Dividend Access Shares", 1991 Canadian Tax Journal, p. 709.

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See Also

Henderson Estate v. M.N.R, 73 DTC 5471, [1973] CTC 636 (FCTD), aff'd 75 D.TC 5332, [1975] C.TC 485 (FCA)

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88 CR - Q.59

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Subsection 206(2) - Amount of tax payable

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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) 38

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Finance

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Subsection 206(2.1)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 259 - Subsection 259(3) 80

Subsection 206(4) - Payment of amount collected to RDSP

Administrative Policy

Tax Professionals Mini Round Table - Vancouver - Q. 6 (March 1993 Access Letter, p. 103)

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Articles

W. Holmes, M. Colborne, "Foreign Property Rules and Transfer of Assets", Taxation of Executive Compensation and Retirement, Vol. 9, No. 8, April 1998, p. 135

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