Words and Phrases - "hedge"

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The Queen v. Macdonald, 2018 FCA 128, leave granted 21 March 2019

cash-settled forward hedged bloc of shares irrespective of speculative intention

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Words and Phrases
hedge
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss - Hedges cash-settled forward was hedge of share bloc irrespective of speculative intention 269

MacDonald v. The Queen, 2017 TCC 157, rev'd 2018 FCA 128

“the law still requires a close linkage between the purported hedging instrument and the underlying asset”

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Words and Phrases
hedge
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss cash-settled forward sale of shares not sufficiently linked to underlying shareholding to be a hedge 193

Echo Bay Mines Ltd. v. The Queen, 92 DTC 6437 (FCTD)

exact matching not required for hedging

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Words and Phrases
hedge