23 February 1990 T.I. (July 1990 Access Letter, ¶1340)

If the letters patent, trust deeds or by-laws of an entity indicate that anything more than a return of capital or taxable capital gains may be...

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Discussion of treatment of dividends and interest earned.

An interest-free loan made between two non-profit organizations which are corporations could give rise to an s. 15 benefit in the hands of the...

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