Administrative Policy
24 May 2001 External T.I. 2001-0069045 - SHORT SALE AND IDENTICAL PROPERTIES
"... We would consider a short sale entered into in order to hedge a taxpayer's position with respect to identical shares held on capital account...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(4) | identical property rules apply to ACB of shares sold on both ends of a short sale on capital account | 195 |
| Tax Topics - Income Tax Act - Section 47 - Subsection 47(1) | 161 |
3 July 2002 External T.I. 2002-0131355 - SHORT SALE
"We would consider a short sale entered into in order to hedge a taxpayer's position with respect to identical shares held on capital account to...
11 September 2001 External T.I. 2001-0087365 - SHORT SALES
A gain realized by a taxpayer under a short sale transaction that hedged its position with respect to an exchangeable share investment held on...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Computation of Profit | 208 |