December 1992 B.C. Tax Executives Institute Round Table, Q. 7 (October 1993 Access Letter, p. 479)

An indemnity payment made by one corporation to another as a result of additional Part I.3 taxes or provincial capital taxes payable by the other...

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Deferred revenue constitutes a "loan or advance" to the corporation. A deferred charge is a "reserve", and therefore must be included in capital...

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Prepaid expenses paid to another corporation (other than a financial institution) will qualify for inclusion in the investment allowance of the...

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