Subsection 4803(1)
Block of Units
Administrative Policy
12 February 2003 External T.I. 2002-0167545 - MFT - Units Issued in Series
If there are two series of unit trust with units of the first series having a fair market value between $10 and $25, and units of the second...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4801 - Paragraph 4801(a) - Subparagraph 4801(a)(i) | distribution requirement can be satisfied by only one of the series within a class | 104 |
| Tax Topics - Income Tax Regulations - Regulation 4801 - Paragraph 4801(b) | if 2 or more series, 150-unitholder test applied by requiring the block size to be based on the unit value of the lower-value series’ units | 171 |
Insider of a Corporation
Administrative Policy
23 October 2001 External T.I. 2001-0090295 F - choix de ne plus être une société publique
A corporation that acquired all the shares of public corporation (Pubco) qualified as an insider.
Subsection 4803(2)
Administrative Policy
6 January 2005 External T.I. 2004-0088791E5 F - Paragraphe 4803(2) du Règlement
CRA indicated, based on the meaning of “or”:
[T]he conditions listed in paragraphs 4803(2)(a) to (d) … are not cumulative. It follows that a...
Paragraph 4803(2)(a)
Administrative Policy
23 September 2011 External T.I. 2011-0413861E5 - Public Corporation Election
Where a security issuer is exempt from the prospectus requirement under applicable provincial law, an offering memorandum filed with the...
11 September 2001 External T.I. 2001-0072575 - Units of Trust - Distribution to Public
In response to a query as to "whether a mutual fund trust's status under the...ITA...would be adversely affected if the Ontario Securities...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4801 - Paragraph 4801(a) | addition of 4801(a) | 256 |
30 November 1996 Ruling 9709793 - QUALIFIED FOR DISTRIBUTION TO THE PUBLIC
Units of a unit trust will be "qualified for distribution to the public" if an offering memorandum has been filed with the Ontario Securities...
30 April 1997 External T.I. 9529225 - PROSPECTUS OR SIMILAR DOCUMENT
Before going on to indicate that a mutual fund trust indenture and statement of portfolio transaction filed with provincial securities commission...
29 September 1994 Internal T.I. 9409416 - MUTUAL FUND AND UNIT TRUST
A trust, that has not filed a prospectus, will meet the requirements of Regulation 4803(2)(a) if: "(a) an offering memorandum, which is similar to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(2) - Paragraph 108(2)(a) | redemption can be at a reasonable discount to stock market pricing | 76 |