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> Businesses > Taxation of financial arrangements (TOFA) > Essentials > Elections   
 

Making elections under the TOFA rules

 
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Election for the TOFA rules to apply

What is this election?

The TOFA rules apply to you if one or more of the following applies:

  • you meet certain thresholds
  • you hold certain qualifying securities.

If you do not meet the thresholds, you can make the election to have the TOFA rules apply.

Sections within Election for the TOFA rules to apply

Last Modified: Friday, 15 March 2013
 
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