Subsection 18.2(2)
Articles
John Unger, "Proposed Section 18.2: Limitations on Deducting Costs to Finance Foreign Affiliates", International Tax, CCH, December 2007, No. 37.
Subsection 18.2(3)
Administrative Policy
2008 IFA Round Table, Q. 10.
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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 0 |