38.  Information to be submitted

 

The following information in relation to a “reportable arrangement”, must be submitted in the prescribed form and manner and by the date specified:

 

(a)     a detailed description of all its steps and key features, including, in the case of an ‘arrangement’ that is a step or part of a larger ‘arrangement’, all the steps and key features of the larger ‘arrangement’;

 

(b)     a detailed description of the assumed ‘tax benefits’ for all ‘participants’, including, but not limited to, tax deductions and deferred income;

 

(c)     the names, registration numbers, and registered addresses of all ‘participants’;

 

(d)     a list of all its agreements; and

 

(e)     any financial model that embodies its projected tax treatment.