OTFP

AcronymDefinition
OTFPOperational Traffic Flow Planning (aviation)
OTFPOn-The-Fly Pitch (estimation algorithm)
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In general terms, the OIFP rules apply only if (i) the OTFP is an interest in a "non-resident entity" (other than a CFA of the taxpayer); (ii) the OIFP derives its value primarily from "portfolio investments" in shares, debt, real estate, and other listed passive assets, and (iii) one of the main reasons for the taxpayer acquiring the OTFP is to significantly reduce Canadian income taxes.