Section 142.3

Subsection 142.3(1) - Amounts to be included and deducted

Sections 142.3 and 142.4…in broad terms… require a financial institution that holds an interest in a specified debt obligation to accrue...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 142.2 - Subsection 142.2(1) - Excluded Property	overview of excluded property	173
Tax Topics - Income Tax Act - Section 142.2 - Subsection 142.2(1) - Tracking Property	overview/purpose of tracking property	147