Words and Phrases - "prospectus"
30 April 1997 External T.I. 9529225 - PROSPECTUS OR SIMILAR DOCUMENT
Summary Under
Tax Topics - Income Tax Regulations - Regulation 4803 - Subsection 4803(2) - Paragraph 4803(2)(a)should contain prospectus like disclosure
Before going on to indicate that a mutual fund trust indenture and statement of portfolio transaction filed with provincial securities commission...
Words and Phrases
prospectusGupta v. MNR, 92 DTC 1542 (TCC)
A document filed by the taxpayer with a Quebec securities commission which did not qualify as a prospectus for purposes of the Quebec Securities...