Words and Phrases - "ADR"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

11 May 2005 Roundtable, 2005-0118691C6 F - Certificat américain d'actions étrangères

Summary Under
Tax Topics - Income Tax Act - Section 181.2 - Subsection 181.2(4) - Paragraph 181.2(4)(a)
ADR holder holds shares if such holder has all the attributes of ownership of the shares

Does an American Depository Receipt represent shares of a corporation so that the certificate will qualify for the s. 181.2(4)(a) deduction? CRA...

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Words and Phrases
American Depositary Receipt ADR