Regulation 404

Table of Contents

Regulation 404 - Banks
Subsection 404(1)
Administrative Policy(2)

Subsection 404(1)

Administrative Policy

30 March 2012 Internal T.I. 2012-0439931I7 - Section 404 of ITR Meaning of "loans"

In response to an inquiry as to whether an arrangement is a loan only if there is a lender-borrower relationship between the bank and the debtor...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

5 June 2001 Internal T.I. 2000-0053047 - REVERSE REPURCHASE TRANSACTION

Cash transferred by a bank to a customer in exchange for shares under the terms of the standard-form repo agreement would not constitute a loan...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Navigation