28 January 2016 External T.I. 2015-0617771E5 F - Bump calculation -- translation
Translation disclaimer
This translation was prepared by Tax Interpretations Inc. The CRA did not issue this document in the language in which it now appears, and is not responsible for any errors in its translation that might impact a reader’s understanding of it or the position(s) taken therein. See also the general Disclaimer below.
Principal Issues: Amounts to be included in 88(1)(d)(i)(B) - deferred income taxes
Position: Not to be included
Reasons: No legal obligation to...
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