Section 20.2

Subsection 20.2(1) - Interest — authorized foreign bank — interpretation

Administrative Policy

1996 Corporate Management Tax Conference Round Table, Q. 1

It is RC's understanding that provisions of proposed s. 20.2 are intended to codify RC's administrative position. Also, representatives of the...

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Subsection 20.2(3) - Interest deduction


Orest Moysey, Stan Mag, "New Canadian Branch Making Rules for Foreign Banks: Opportunities and Issues", International Tax Planning, 2000 Canadian Tax Journal, Vol. 48, No. 6, p. 1869.