Administrative Policy
22 June 1995 T.I. 5-951610 -
Discussion of the determination of cost amount of stripped bonds held in an RRSP.
Amortized Cost
Table of Contents
Tax Topics
- Public Transactions
- General Concepts
- Statutory Interpretation
- Income Tax Act
- 1-20
- 21-40
- 41-60
- 61-80
- 81-100
- 101-120
- 121-140
- 141-160
- 161-180
- 181-200
- 201-220
- 221-240
- 241-260
- Section 241
- Section 242Officers, etc., of corporations
- Section 244
- Section 245
- Section 246
- Section 247
- Section 248
- Subsection 248(1)Definitions
- 10/8 Policy
- Active Business
- Amortized Cost
- Amount
- Annuity
- Assessmen
- Automobile
- Borrowed Money
- Business
- Common-Law Partner
- Common Share
- Corporation
- Cost Amount
- Death Benefit
- Depreciable Property
- Derivative Forward Agreement
- Disposition
- Dividend
- Dividend Rental Agreement
- Eligible Capital Property
- Eligible Relocation
- Employee
- Employee Benefit Plan
- Employment
- Farming
- Fiscal Period
- Former Business Property
- Graduated Rate Estate
- Gross Revenue
- Group Term Life Insurance Policy
- Income Bond
- Individual
- International Traffic
- Inventory
- Joint Spousal or Common-law Partner Trust
- LIA Policy
- Mineral Resource
- Office
- Pension Fund or Plan
- Person
- Personal or Living Expenses
- Personal Trust
- Prescribed
- Principal Amount
- Private Health Services Plan
- Property
- Qualified Environmental Trust
- Recognized Stock Exchange
- Registered Canadian Amateur Athletic Association
- Retirement Compensation Arrangement
- Retiring Allowance
- Salary Deferral Arrangements
- Salary or Wages
- Scientific Research & Experimental Development
- Self-Contained Domestic Establishment
- Share
- Shareholder
- Short-Term Preferred Share
- Small Business Corporation
- Specified Financial Institution
- Specified Member
- Subsidiary Controlled Corporation
- Superannuation or Pension Benefit
- Synthetic disposition arrangement
- “Tax Treaty”
- Taxable Canadian Property
- Taxable Preferred Share
- Taxation Year
- Taxpayer
- Term Preferred Share
- Treaty-Protected Business
- (2)-(35)
- Subsection 248(1)Definitions
- Section 249
- Section 249.1
- Section 250
- Section 251
- Section 251.1
- Section 252
- Section 253
- Section 253.1Investments in limited partnerships
- Section 254Contract under pension plan
- Section 255
- Section 256
- Section 257Negative amounts
- Section 259
- Section 260
- 261-269
- Income Tax Regulations
- Income Tax Application Rules
- Excise Tax Act
- Other Legislation
- Treaties