,canada ,rev5ue ,ag5cy
,9t]pret,n ,bullet9
,subject3 ,special ,rel1se--,exemp;n f
,non-,resid5t ,tax on ,9t]e/ ,paya# on
,c]ta9 ,bonds1 ,deb5tures1 ,notes1
,hypo!cs or ,simil> ,oblig,ns
,numb]3 ,,it-#aee;,r#c
,date3 ,m>* #bf1 #aiic
,ref];e3
,applic,n
,! purpose ( ? ,special ,rel1se is
6update ,,it-#aee;,r#c dat$ ,june #af1
#aihi4
,bullet9 ,revi.ns
#a4 ,delete ! la/ s5t;e ( p>agraph #a4
#b4 ,replace p>agraph #b )! foll[+3
#b4 ,! expres.n 8gu>ante$ 0! ,gov]n;t
( ,canada0 ref]s 6a gu>antee giv5 "u
! au?or;y ( ,p>lia;t 6fulfil or #a
,,it-#aee;,r#c;,,sr
"pi,y fulfil ! oblig,ns (a p]son 9
case ( default4 ,9t]e/ pd on
oblig,ns (1 or gu>ante$ by1 a ,cr[n
corpor,n 7or a bo>d1 -mis.n or o!r
body7 t c 2 reg>d$ z ! ,gov]n;t (
,canada 0virtue ( xs 5abl+ legisl,n
is al exempt f ! non-resid5t tax :5
pd or cr$it$ 6a p]son n resid5t 9
,canada4 ,examples ( s* 5tities >e !
,canadian ,:1t ,bo>d1 ! ,f$]al
,busi;s ,develop;t ,bank &! ,export
,develop;t ,corpor,n4 ,canadian
,n,nal ,railways is an example (a
,cr[n corpor,n : is n reg>d$ z !
,gov]n;t ( ,canada4
#b
