Section 20.1

Table of Contents

Section 20.1
Subsection 20.1(1) - Borrowed money used to earn income from property
Administrative Policy(4)
Articles(1)
Subsection 20.1(2)
Paragraph 20.1(2)(c)
See Also(1)

Subsection 20.1(1) - Borrowed money used to earn income from property

Administrative Policy

S3-F6-C1 - Interest Deductibility

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10 June 1996 T.I. 961113 (C.T.O. "Loss of Source Interest Deductibility")

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18 July 1995 Memorandum 950815 (C.T.O. "Loss of Source")

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8 December 1994 T.I. 942208 (C.T.O. Fax Service Doc. No. 9422085)

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Articles

Chang, Briant, "Interest Deductibility: New Loss of Source of Income Rules", 1995 Canadian Tax Journal, Vol. 43, No. 1, p. 154.

Subsection 20.1(2)

Paragraph 20.1(2)(c)

See Also

Moras v. The Queen, 2019 TCC 111 (Informal Procedure)

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