Skip to main content
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in or Register
Username or e-mail
*
Password
*
Create new account
Request new password
Search
Search
Home
News of Note
CRA Publications
Words & Phrases
Conferences/Reports/Letters
Buy Full Access
You are here
Home
4 June 2014 External T.I. 2013-0513761E5 - Meaning of "cost" in determining "equity amount" -- attach -- Paragraph (c)
4 June 2014 External T.I. 2013-0513761E5 - Meaning of "cost" in determining "equity amount" -- attach -- Paragraph (c)
"cost" not reduced by amortization