Words and Phrases - "similar obligations"
29 August 1995 External T.I. 9506325 - SIMILAR OBLIGATIONS AND 212(1)(B)(II)(C)(II)
Summary Under
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(c.1)similar obligation must be in writing, containing an explicit promise by the issuer to reimburse an amount on a given day, and be of the same nature as the listed obligations
Regarding whether the interest on a GIC issued in non-Canadian currency by a provincial Crown agent qualified as being on “bonds, debentures,...
Words and Phrases
similar obligationsLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(b) - Subparagraph 212(1)(b)(ii) | 40 |