Section 49.1

Table of Contents

Section 49.1
Administrative Policy(1)

Administrative Policy

9 October 2025 APFF Roundtable, Q.12

A SAFE (Simple Agreement for Future Equity) is a financing agreement in which an investor provides funds to a company in exchange for the right to...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 51 - Subsection 51(1) SAFE likely is not a share, or a bond, debenture or note 268
Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract conditional contractual obligation to issue shares likely was not a bond, debenture or note 201

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