Where s. 94.2(2) deems a non-resident unit trust whose units are majority-owned by an investment dealer, or other taxpayer subject to the...
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|Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1)||potential relief from penalties where insufficient data for computing FAPI||191|
|Tax Topics - Income Tax Act - Section 94.2 - Subsection 94.2(2)||deemed CFA unit trust sub of a FI subject to mark-to-market rules||178|
|Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(f.14)||no stated accommodation for using proxy method where data unavailable||289|