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Futures/Forwards/Hedges

Tamas v. The Queen, 81 DTC 5150, [1981] CTC 220 (FCTD) -- attach -- Futures/Forwards/Hedges

individual's losses on silver futures trading on income account

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4 August 1994 External T.I. 9414045 - FINANCIAL FUTURES - CAPITAL OR INCOME ACCOUNT -- attach -- Futures/Forwards/Hedges

mutual fund not a “speculator” re futures trading

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21 October 2015 Internal T.I. 2015-0592781I7 - treatment of bond locks -- attach -- Futures/Forwards/Hedges

hedges re dividend or interest obligations of parent on income account

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Raj Juneja, "Taxation of equity derivatives", 2015 CTF Annual Conference paper -- attach -- Futures/Forwards/Hedges

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Futures/Forwards - Commentary

Where the business of a corporation entails the purchase or sale of a particular commodity (e.g., the sugar purchases of a sugar refiner), gains...

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5 March 2014 Internal T.I. 2013-0500891I7 - Hedging -- attach -- Futures/Forwards/Hedges

s. 85(1) roll of FX forward to sub

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12 January 2005 External T.I. 2004-0101161E5 - Trading in stock index futures -- attach -- Futures/Forwards/Hedges

daily stock futures trading on income account

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25 May 1994 External T.I. 9404215 - GAINS OR LOSSES ON FUTURES AND SHARES -- attach -- Futures/Forwards/Hedges

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31 March 1994 Administrative Letter 9337012 - MUTUAL FUND TRUST INVESTING IN FUTURES - INCOME ACCOUNT -- attach -- Futures/Forwards/Hedges

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8 October 2010 CTF Roundtable, 2013-0507191C6 - Monetization of Securities - 2010 CTF Conference -- attach -- Futures/Forwards/Hedges

equity forward gain on income account

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