Words and Phrases - "collective investment vehicle"

a
88
b
44
c
80
d
53
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement 20 July 2020

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Investment Limited Partnership

Scope of collective investment vehicle concept

3.20 An entity that primarily conducts as a business investing, administering, or managing non-debt, direct interests in real or immovable property (even if managed by another investment entity) on behalf of other persons, such as type of real estate investment trust, will not be an investment entity.

3.21 The Agreement provides that the term "investment entity" must be interpreted in a manner consistent with the definition of "financial institution" in the FATF Recommendations. Part XVIII takes this into account by ensuring that an entity will not be considered to be a Canadian financial institution unless it is included in the definition of the term "listed financial institution" in subsection 263(1) of the ITA.

Words and Phrases
collective investment vehicle
Locations of other summaries Wordcount
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Annex 1 - Section VI - Subparagraph B(4) 139
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Article 4 - Section 1 55
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Article 4 - Section 2 425
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Section 1 - 1(j) Investment Entity 104
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Section 1 - 1(l) Canadian Financial Institution 52
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Section 1 - 1(r) Nonparticipating Financial Institution 33
Tax Topics - Income Tax Act - Section 263 - Subsection 263(1) - (c) 45
Tax Topics - Income Tax Act - Section 263 - Subsection 263(2) 125
Tax Topics - Income Tax Act - Section 263 - Subsection 263(3) 720
Tax Topics - Income Tax Act - Section 264 - Paragraph 264(1)(c) 316
Tax Topics - Income Tax Act - Section 265 - Subsection 265(2) 164
Tax Topics - Income Tax Act - Section 265 - Subsection 265(8) 531
Tax Topics - Treaties - Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA] - Annex 2 - Section III - Paragraph A 1216