Words and Phrases - "collective investment vehicle"

a
88
b
44
c
79
d
52
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...

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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