Indexed Debt Obligation

Administrative Policy

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

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 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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