Indexed Debt Obligation

Administrative Policy

22 December 2003 External T.I. 2003-0000125 F - TITRE DE CREANCE INDEXE

stripped indexed coupons were indexed debt obligations but would not give rise to excluded payments
Also released under document number 2003-00001250.

Regarding coupons which are stripped from an indexed bond, CRA indicated that the coupons would each be indexed debt obligations, but that the payments on maturity would not qualify as excluded payments.

Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 7001 - Subsection 7001(1) detailed illustration 15
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

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