IT-506 "Foreign Income Taxes as a Deduction From Income" 5 January 1987

11. … Since the rules in subsection 104(22) apply only to that subsection and to section 126, a beneficiary may not utilize the provisions of...

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S. 20(11) deduction is excess of the gross property income over 15% thereof

3. An individual (including a trust) who in a taxation year earns...

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Interrelationship with s. 126(1)

8. Non-business-income tax that has been deducted by virtue of subsection 20(12) is excluded from...

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