Futures/Forwards/Hedges

Commentary

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Cases

Tamas v. The Queen, 81 DTC 5150, [1981] CTC 220 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss silver futures trading on income account 114

Atlantic Sugar Refineries v. Minister of National Revenue, 49 DTC 602, [1949] S.C.R. 706

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See Also

MacDonald v. The Queen, 2017 TCC 157

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Words and Phrases
hedge
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss cash-settled forward sale of shares not sufficiently linked to underlying shareholding to be a hedge 193

Friesen v. The Queen, 95 DTC 492 (TCC)

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Administrative Policy

21 October 2015 Internal T.I. 2015-0592781I7 - treatment of bond locks

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Timing losses on interest or dividend rate hedges could be amortized/any gains immediately includible 213

5 March 2014 Internal T.I. 2013-0500891I7 - Hedging

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1.1) s. 85(1) roll of FX forward to sub 104
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange s. 85(1) roll of FX forward to sub 183

8 October 2010 CTF Annual Conference Roundtable, 2013-0507191C6 - Monetization of Securities - 2010 CTF Conference

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(b) payment under an equity swap not a capital loss because no disposition (and on income account) 177

2007 Ruling 2007-0246461R3 F - Monétisation d'actions d'une société publique

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12 January 2005 External T.I. 2004-0101161E5 -

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4 August 1994 External T.I. 9414045

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25 May 1994 External T.I. 5-940421 -

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31 March 1994 T.I. 933701 (C.T.O. "Mutual Fund Trust Investing in Futures - Income Account")

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