Filing obligations for certain family loans
When is a family loan reportable?
If you receive a gift in respect of a specified loan, you may
have to file a Capital Acquisitions Tax (CAT) return.
...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.