Regulation 201 - Investment Income

Subsection 201(1)

Administrative Policy

15 August 2014 External T.I. 2014-0532941E5 - T5 reporting obligations

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T4015(E) "T5 Guide - Return of Investment Income 2013"

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Paragraph 201(1)(a)

Administrative Policy

3 March 2011 External T.I. 2010-0381851E5 F - Ajustements salariaux rétroactifs

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Tax Topics - Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount - Paragraph (a) - Subparagraph (a)(i) retroactive pay adjustments negotiated to comply with the Quebec Pay Equity Act but not paid pursuant to it were not qualifying amounts 195

24 October 2017 External T.I. 2016-0653441E5 - U.S. Dividend Equivalent Amounts

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Subsection 201(2)

Administrative Policy

90 C.R. - Q23

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Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) 59

Subsection 201(4)

Administrative Policy

19 June 2014 External T.I. 2014-0519881E5 - T5 reporting requirements

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Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract debenture with interest payable on 1-year maturity not an investment contract 155

12 October 2010 External T.I. 2010-0371931E5 F - T5 Information Returns

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28 July 1994 940615 (C.T.O. "T-5 Reporting")

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Articles

Subsection 201(6)

Administrative Policy

Handbook on Securities Transactions, 94-110(E)

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 87 - Subsection 87(4) 26

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