Regulation 6202.1

Administrative Policy

2003 Ruling 2003-000724 -

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Subsection 6202.1(1)

Cases

Canada v. JES Investments Ltd., 2007 DTC 5608, 2007 FCA 337

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See Also

Furukawa v. The Queen, 99 DTC 474 (TCC), aff'd 2000 DTC 6669 (FCA)

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Words and Phrases
reasonably

Administrative Policy

2012 Ruling 2012-0466731R3 - Donation of flow-through shares

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94 C.P.T.J. - Q. 12

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17 October 1991 T.I. (Tax Window, No. 11, p. 9, ¶1527)

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90 C.P.T.J. - Q.7; 91 C.P.T.J. - Q.19

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90 C.R. - Q. 48

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16 March 1990 T.I. (August 1990 Access Letter, ¶1373)

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88 C.R. - Q. 25

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Paragraph 6202.1(1)(c)

Articles

Gregory M. Johnson, Wesley R. Novotny, "An Update on Flow-through Shares in the Energy Sector", 2016 Conference Report (Canadian Tax Foundation),12:1-39

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Paragraph 6202.1(1)(d)

Articles

Gregory M. Johnson, Wesley R. Novotny, "An Update on Flow-through Shares in the Energy Sector", 2016 Conference Report (Canadian Tax Foundation),12:1-39

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Subsection 6202.1(1.1)

Paragraph 6202.1(1.1)(c)

Articles

Gregory M. Johnson, Wesley R. Novotny, "An Update on Flow-through Shares in the Energy Sector", 2016 Conference Report (Canadian Tax Foundation),12:1-39

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Subsection 6202.1(2)

Paragraph 6202.1(2)(b)

Administrative Policy

21 November 2013 External T.I. 2013-0497641E5 - Flow-through shares and stock options

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Subsection 6202.1(5)

Excluded Obligation

Articles

Gregory M. Johnson, Wesley R. Novotny, "An Update on Flow-through Shares in the Energy Sector", 2016 Conference Report (Canadian Tax Foundation),12:1-39

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