Section 15.1

Subsection 15.1(1) - Interest on small business development bonds

Administrative Policy

26 June 1992 T.I. 921710 (December 1992 Access Letter, p. 10, ¶C9-252; Tax Window, No. 21, p. 5, ¶2026)

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Subsection 15.1(3) - Definitions

Qualifying Debt Obligation

Administrative Policy

23 November 1992, T.I. 923079 (September 1993 Access Letter, p. 407, ¶C9-285)

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Small Business Development Bond

Administrative Policy

17 July 1992 T.I. 922052 (May 1993 Access Letter, p. 190, ¶C9-263)

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Paragraph 15.1(3)(b)

Administrative Policy

81 C.R. - Q.8

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