Rules · EXM-F
EXM-F04 — Taxable
Stale — principle only — The principle holds; a figure or date in it may not. Check the figure before you use it.
Stale — principle only (October 2001 text)
Taxable: investment and portfolio management fees, under para (q.1). CRA's definition covers management "with or without discretionary authority" plus research, analysis, advice and reports on those assets — so non-discretionary advisory management is caught too
Sources
- Memorandum 17-1-1 (primary) · local copy