Section 233.5

Administrative Policy

9 July 2015 External T.I. 2013-0475421E5 - Section 94.2

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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Locations of other summaries Wordcount
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