Section 137.1

Subsection 137.1(4) - Limitation on deduction

Paragraph 137.1(4)(c)

See Also

Canada v. Spruce Credit Union, 2014 DTC 5079 [at 7044], 2014 FCA 143

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
in proportion to
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) transaction with primary non-tax purpose which is more tax-effective than alternative transactions 315

Subsection 137.1(10) - Amounts paid by a deposit insurance corporation

See Also

Civil Service Co-Operative Credit Society Ltd. v. The Queen, 2001 DTC 790 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
allocation assessment