Informal Request for ATI Records Previously Released

Organization: Canada Revenue Agency

Year: 2025

Month: February

Request Number: A-2024-182140

Request Summary: Canada Revenue Agency Income Tax Rulings Directorate ("CRA Rulings") on the meaning of the word "arrangement" in the Income Tax Act (ITA), undated document "Notes from Meeting on Derivatives on Canadian Equities", "Abuse of Subsection 248(28)", and all records from CRA Rulings regarding the appropriate method for determining the amount of proceeds of disposition of mark-to-market property of a financial institution for purposes of subsection 112(5.2) of the Tax Act.

Disposition: Disclosed in part

Number of pages: 18

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