Tasso Lagios, Arda Minassian, "Foreign Accrual Property Income: Pitfalls for the Unwary", 1999 Conference Report, c. 3.

Summary Under

Tax Topics - Income Tax Act - Section 85.1 - Subsection 85.1(3)

Summary Under

Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Business

Summary Under

Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(a) - Subparagraph 95(2)(a)(ii) - Clause 95(2)(a)(ii)(B)

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