Guidelines

Section D: Annex, Forms and Glossary

This section contains the following annex and forms for use with loans made under the CSBFA and SBLA:

• Section 251 of the Income Tax Act for the definition of the term not at arm's length
• Example of Minister's Liability Calculation
• Loan Registration Form
• Request for the Transfer of a Loan Between Lenders
• Request for Extension of Claim Submission Date
• Claim for Loss
• Summary of Eligible Costs
• Glossary