Regulation 201

Subsection 201(1)

Administrative Policy

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

Opco has issued the "Debentures" in fully registered form to the resident "Brokers," who then sold them to their resident "Clients" for whom they...

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

If the payment is made to the registered holder of an investment (for example, broker or trustee of an RRSP), enter the name of the registered...

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Paragraph 201(1)(a)

Administrative Policy

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

After finding that retroactive salary adjustments paid for a nine-year period were not eligible for treatment under the averaging rules in ss....

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Locations of other summaries Wordcount
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 203

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

What are the Canadian tax reporting requirements respecting a payment made under a Canadian financial contract (i.e. a contract between an entity...

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Subsection 201(2)

Administrative Policy

90 C.R. - Q23

Regulation 201(2) is considered to apply in the situation where a law firm holds funds received from its client in trust pending application of...

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Locations of other summaries Wordcount
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

In Year 1, Canco issued unsecured convertible Debentures bearing interest that is payable only on maturity one year later in Year 2. In finding...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract debenture with interest payable on 1-year maturity not an investment contract 161

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

As a result of some of the coupons on a bond having been detached from a bond that was acquired on January 1, 20X0 by a resident of Canada, the...

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

In response to a query as to whether T-5 reporting was required for a stock-index linked obligation on which a contingent payment was based on the...

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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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