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|