Swaps

Table of Contents

Administrative Policy

14 September 2004 External T.I. 2004-008091 -

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2003 TEI Roundtable Q. 12, 2003-004855 -

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13 July 2001 Internal T.I. 2000-005101 -

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(b) swap payments not interest 22

25 August 2000 External T.I. 2000-003604 -

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7 September 1994 Memorandum 941594 (C.T.O. "Interest Rate Swap - Termination Payment/Receipts")

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93 C.R. - Q. 11

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