Words and Phrases - "for the year"
S5-F2-C1 - Foreign Tax Credit
S. 20(12) can provide a deduction to the extent the s. 126(1) proportionate limitation applies
1.24 If CTOP(FNBI) [Canadian tax otherwise payable...
Words and Phrases
for the yearLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - General Concepts - Agency | Canadian legal principles applied to "agency" | 57 |
Tax Topics - Income Tax Act - Section 110.5 | creates non-capital losses | 69 |
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(i) | apportionment based on where employee is physically present while performing duties | 46 |
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) | 523 | |
Tax Topics - Income Tax Act - Section 126 - Subsection 126(1) | 444 | |
Tax Topics - Income Tax Act - Section 126 - Subsection 126(2) | 95 | |
Tax Topics - Income Tax Act - Section 126 - Subsection 126(4.1) | 36 | |
Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Business-Income Tax | 71 | |
Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax | 114 | |
Tax Topics - Income Tax Act - Section 4 - Subsection 4(3) | 121 |