12 December 2014 Internal T.I. 2014-0524751I7 F - Redevances perçues d'avance -- translation
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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: 1. Does the payment qualify as a royalty prepayment ? 2. Should the payment be included into income as per paragraph 12(1)(a) or...
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