Words and Phrases - "bonds, notes, debentures or similar obligations"
17 April 2014 External T.I. 2012-0461151E5 F - pension fund real estate
Summary Under
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.2) - Subparagraph 149(1)(o.2)(iii)advance from RPP shareholder is permitted if not evidenced by issuance of debenture etc.
Would an advance made by a registered pension plan ("RPP") to a pension plan investment corporation (“PPIC”) wholly owned by it qualify under...
Words and Phrases
bonds, notes, debentures or similar obligations