Wilson, "Repayment of Shareholder Loans", 1995 Canadian Tax Journal, Vol. 43, No. 3, p. 746.

Summary Under

Tax Topics - General Concepts - Payment & Receipt

Includes (at pp. 751-754) a discussion of the Clayton rule.

Summary Under

Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(j)

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