Jason Boland, Christopher Montes, "A Detailed Review of the Back-to-Back Loan Rules", 2016 Conference Report (Canadian Tax Foundation), 26:1-32 -- summary under Subparagraph 18(6)(c)(i)

Summary Under

Meaning of “because of” in s. 18(6)(c)(i) (p. 26:8)

While the Supreme Court's comments in Copthorne appear to soften the "strong causal...

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Words and Phrases

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(6) - Paragraph 18(6)(d)		121
Tax Topics - Income Tax Act - Section 18 - Subsection 18(5) - Specified Right		213
Tax Topics - Income Tax Act - Section 212 - Subsection 212(3.8) - Relevant Funder		125
Tax Topics - Income Tax Act - Section 212 - Subsection 212(3.8) - Ultimate Funder		64
Tax Topics - Income Tax Act - Section 212 - Subsection 212(3.21)		44
Tax Topics - Income Tax Act - Section 212 - Subsection 212(3.5)		116
Tax Topics - Income Tax Act - Section 212 - Subsection 212(3.8) - Specified Share		130
Tax Topics - Income Tax Act - Section 212 - Subsection 212(3.6) - Paragraph 212(3.6)(a)		368
Tax Topics - Income Tax Act - Section 212 - Subsection 212(3.91)		58
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.18)		109

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