security

Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(bb)
segregated fund not a "security"

After quoting authorities on the meaning of "security," including a statement in Canadian & Foreign Securities Co. v. M.N.R., [1972] C.T.C. 391 at...

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Words and Phrases
security

Charron v. MNR, 87 DTC 98, [1987] 1 CTC 2135 (TCC) -- summary under Paragraph 20(1)(bb)

Full Title
Charron v. MNR, 87 DTC 98, [1987] 1 CTC 2135 (TCC)
Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(bb)
interests in real estate (MURBs) constituted securities

Taxpayers who each purchased an undivided interest in a MURB and were charged a fee by the syndicator of the MURB for its services in finding,...

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Words and Phrases
security
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