Administrative Policy
20 November 1996 External T.I. 9628835 - DEF'N OF SFI
Although a corporation that is a bank under the domestic laws of a country other than Canada but is not a bank listed in Schedule I or II of the...
27 March 1991 T.I. (Tax Window, No. 1, p. 20, ¶1172)
A corporation which earns interest solely from investing in term deposits, T-bills and GIC's would not automatically be considered to fall within...
25 September 89 T.I. (February 1990 Access Letter, ¶1120)
A corporation, whose sole asset is a limited partnership interest in a partnership whose business is the lending of money to persons with whom it...
28 May 1990 T.I. (October 1990 Access Letter, ¶1492)
Discussion of criteria for determining whether a partner is a specified member.