Words and Phrases - "series of loans ... and repayments"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

27 February 2018 Internal T.I. 2017-0682631I7 - Subsection 15(2.6) - Series of Loans

Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.6)
cross-border cash pool entailed a series of loans and repayments

Canco (along with other members of the group) was part of a “physical” cash pooling arrangement with a non-resident affiliate (Finco) under...

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Words and Phrases
series of loans ... and repayments