Section 20.1

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

Administrative Policy

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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