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Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

Subsection 94.1(1) of the [Income Tax] Act requires a notional amount to be included in income if a taxpayer holds an interest in an offshore investment fund property (OIFP). An OIFP is a share of the capital stock of, an interest in, or a debt of, a non-resident entity (other than a CFA [controlled foreign affiliate] of the taxpayer) or an interest in or a right or option to acquire such a share, interest, or debt if two conditions are satisfied.  3, fiche 1, Anglais, - offshore%20investment%20fund%20property

Fiche 1,  Justifications,  Français

Fiche 1,  Justifications,  Espagnol