IT421R2 ARCHIVED - Benefits to individuals, corporations and shareholders from loans or debt

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IT421R2 ARCHIVED - Benefits to individuals, corporations and shareholders from loans or debt


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We have archived this page and will not be updating it.

You can use it for research or reference.


Important notice

Paragraphs 6, 7, 10, 12, 13 and 26 have been cancelled by Income Tax Folio S3-F1-C2, Deemed Interest Benefit on Shareholder Loans and Debts.

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Last update: 1995-01-01


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Date modified:
1995-01-01