Section 17.1

Subsection 17.1(1) - Deemed interest income — sections 15 and 212.3

Administrative Policy

6 August 2014 External T.I. 2014-0519431E5 - Section 15(2.12)

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.11) amended return not expected/CRA will assess Part XIII tax after 2 years if late election not yet filed 203

4 June 2014 External T.I. 2014-0517151E5 - S. 17.1 and debt denominated in foreign currency

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Tax Topics - Income Tax Act - Section 261 - Subsection 261(2) prescribed interest on foreign currency PLOI translated at spot rate when loan made 186

23 May 2013 IFA Round Table Q. 6(e)

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