Derivative Forward Agreement

Administrative Policy

2 December 2014 CTF Roundtable, Q. 1

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Joint Committee, "Technical Amendments Package of September 16, 2016", Submission letter of 15 November 2016

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Raj Juneja, "Taxation of equity derivatives", 2015 CTF Annual Conference paper

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Edward Miller, Matias Milet, "Derivative Forward Agreements and Synthetic Disposition Arrangements", 2013 Conference Report, (Canadian Tax Foundation), pp 10:1-50

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Ian Caines, Chris Van Loan, "Character Conversion Transactions and Synthetic Disposition Arrangements Updated", Corporate Finance, Volume XIX, No. 1, 2013, p. 219.

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Jack Bernstein, "Exchangeable Shares and UPREITs Are at Risk in Canada", Tax Notes International, 20 May 2013, 783

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Finance

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Paragraph (b)

Subparagraph (b)(iii)

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Nigel P.J. Johnston, Roger E. Taylor, "Taxation of Hedges and Derivatives: Recent Developments", 2016 Conference Report (Canadian Tax Foundation), 13:1-36

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