Gordon Funt, Joel A. Nitikman, "FAPI and Debt Forgiveness - Now You See It, Now You Don't", CCH Tax Topics, No. 1724, 24 March 2005.

Summary Under

Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)

Summary Under

Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Accrual Property Income

Summary Under

Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(g.1)

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