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...
| 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 |