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  • Additional operation

    Subdivision 230-J extends the operation of TOFA to arrangements that would not otherwise satisfy the definition of a financial arrangement.

    Section 230-530 deems the following to be financial arrangements:

    • foreign currency
    • legal form shares that are not equity interests in a company (non-equity shares)
    • in certain circumstances, commodities and offsetting commodity contracts held by traders.

    See also:

      Last modified: 10 Jun 2016QC 27222