ARCHIVED - Distress Preferred Shares (Erratum)
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ARCHIVED - Distress Preferred Shares (Erratum)
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What the "Archived Content" notice means for interpretation bulletins
NO.: IT-527
DATE: February 28, 1997
SUBJECT: INCOME TAX ACT
Distress Preferred Shares
REFERENCE: ERRATUM
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To correct an error in the text, ruling K in Appendix II on page 7 of Interpretation Bulletin IT-527 dated June 12, 1995 should read as follows:
K. subsection 112(4) of the Act will not apply, in respect of any dividends received by the Bank on the Shares, to any loss realized by the Bank on the Purchased Loan subsequent to it being reacquired by the Bank; and
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- Date modified:
- 2017-06-22