Regulation 7001

Subsection 7001(1)

Discussion of an example of the application of Reg. 7001 to an indexed bond.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Indexed Debt Obligation	stripped indexed coupons were indexed debt obligations but would not give rise to excluded payments	34
Tax Topics - Income Tax Regulations - Regulation 7001 - Subsection 7001(7) - Excluded Payment	stripped indexed coupons did not give rise to excluded payments because no single fixed rate	52
Tax Topics - Income Tax Regulations - Regulation 201 - Subsection 201(4.1)	reporting of inflation adjustments on indexed bonds	144
Tax Topics - Income Tax Act - Section 20 - Subsection 20(14)	application of s. 20(14) to indexed debt obligation	143

Regarding coupons which are stripped from an indexed bond, CRA indicated that the coupons would each be indexed debt obligations, but that the...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Regulations - Regulation 7001 - Subsection 7001(1)	detailed illustration	15
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Indexed Debt Obligation	stripped indexed coupons were indexed debt obligations but would not give rise to excluded payments	34
Tax Topics - Income Tax Regulations - Regulation 201 - Subsection 201(4.1)	reporting of inflation adjustments on indexed bonds	144
Tax Topics - Income Tax Act - Section 20 - Subsection 20(14)	application of s. 20(14) to indexed debt obligation	143