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Section 130 | Tax Interpretations Skip to main content

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Section 130

Table of Contents

Subsection 130(3)

Paragraph 130(3)(a)

Administrative Policy(1)

Subsection 130(3)

Paragraph 130(3)(a)

Administrative Policy

17 September 1992 T.I. (Tax Window, No. 24, p. 20, ¶2204)

Instalment receipts that trade on a prescribed stock exchange in Canada are marketable securities.

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marketable securities

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