a property used or held exclusively in carrying on an active business.Specified foreign property does not include: precious metals, gold certificates, and futures contracts held outside Canada.an interest in a foreign insurance policy.a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable.a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property.an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135.an interest in a non-resident trust that was acquired for consideration.shares of corporations resident in Canada held outside Canada.
a share of the capital stock of a non-resident corporation.tangible property situated outside Canada.funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada.Specified foreign property is defined in subsection 233.3(1) of the Income Tax Act and includes:
0 kommentar(er)
