Articles
Marie-Eve Gosselin, Paul Lynch, "A Review of Interest Deductibility Since Ludco", 2015 CTF Annual Conference paper
Withdrawal of draft s. 3.1 (p. 7:19)
[A] November 17, 2014 release from the Department of Finance stated…"All specific legislative proposals to amend listed tax laws for which draft legislation has been released before April 1, 2013, and that are not included on this list below, are withdrawn." Draft section 3.1 was not included in this list….
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 493 | |
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) | 161 |