Words and Phrases - "similar obligation"

a
82
b
44
c
75
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50
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37
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31
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17
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13
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71
j
2
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2
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30
m
52
n
25
o
38
p
79
q
2
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74
s
86
t
44
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14
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8
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20
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4 April 1991 External T.I. 9104835 F - Interpretation of Bonds, Debentures, Notes or Similar Obligations

Summary Under
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(c.1)
banker’s acceptances are not evidences of indebtedness of the issuer and, thus, are not a bond, debenture, note “or similar obligation”

In finding that banker’s acceptances were not qualified investments under former s. 204(e)(iii), Revenue Canada stated:

[B]onds, debentures and...

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Words and Phrases
bond, debenture, note or similar obligation similar obligation