Éric Gélinas of Lavery, author of an article on the rules pertaining to “market-to-market property”

Mr. Éric Gélinas, a legal counsel practising in Lavery’s Business Law Group, is the author of an article entitled “Règles sur les "biens évalués à la valeur du marché" détenus par les institutions financières : Comment s’y retrouver”, which was published in Vol. 33, nº 4 of the Revue de planification fiscale et financière, a publication of the Association de planification fiscale et financière.

In this paper, Mr. Gélinas reviews the specific tax rules set out in sections 142.2 to 142.6 of the Income Tax Act that pertain to “market-to-market property” held by financial institutions. The author also addresses the various exceptions under the Act which are applicable to certain financial institutions or to certain property held by financial institutions.

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