Contracts acquired before November 13, 1981
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Contracts acquired before November 13, 1981
Investment contracts acquired before November 13, 1981, are exempt from the three-year reporting requirement if they meet all the conditions in former subsection 12(10). However, contracts that the recipient can cancel subject to a penalty on payout are not exempt.
Page details
- Date modified:
- 2018-01-10