10 July 2012 Internal T.I. 2011-0418541I7 - XXXXXXXXXX hedges -- attach -- Commodities, and commodities futures and derivatives
insufficient linkage between Cdn hedge book and foreign mining subs
Commodities, and commodities futures and derivatives
16 December 2004 External T.I. 2004-008197 -- attach -- Commodities, and commodities futures and derivatives
precious metals of mutual fund generally on income account
25 February 2011 External T.I. 2011-0392061E5 - Commodities and mutual Funds -- attach -- Commodities, and commodities futures and derivatives
speculator election not available to mutual fund
6 September 1994 External T.I. 9412945 - TRANSACTIONS IN COMMODITIES BY MUTUAL FUND TRUSTS -- attach -- Commodities, and commodities futures and derivatives
commodities transactions of mutual funds
Doyle v. MNR, 70 DTC 6251, [1970] CTC 365 (Ex.Ct.), briefly aff'd 78 DTC 6027, [1978] CTC 530, 1 S.C.R. 547 -- attach -- Commodities, and commodities futures and derivatives
alternative execution of purpose to resell equipment at gain
Orlando v. The Minister of National Revenue, 62 DTC 1064, [1962] CTC 108, [1962] SCR 261 -- attach -- Commodities, and commodities futures and derivatives
course of conduct of selling topsoil
MNR v. Taylor, 56 DTC 1125, [1956] CTC 189 (Ex Ct) -- attach -- Commodities, and commodities futures and derivatives
executive's substantial lead purchase with view to resale to employer/meaning of adventure
Frankel Corporation Ltd. v. Minister of National Revenue, 59 DTC 1161, [1959] CTC 244, [1959] S.C.R. 713 -- attach -- Commodities, and commodities futures and derivatives
inventory included in business sale
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