Jack, "The Foreign Affiliate Rules: The 1995 Amendments", 1995 Canadian Tax Journal, Vol. 43, No. 2, p. 347

Summary Under

Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(l)

Summary Under

Tax Topics - Income Tax Act - Section 95 - Subsection 95(6)

Discussion of s. 95(6) at pp. 350-353.

• Email this Content