Skip to main content
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in or Register
Username or e-mail
*
Password
*
Create new account
Request new password
Search
Search
Home
News of Note
CRA Publications
Words & Phrases
Conferences/Reports/Letters
Buy Full Access
You are here
Home
Tax Topics
Income Tax Act
Section 20.3
Section 20.3
Table of Contents
Section 20.3
Subsection 20.3(2) - Interest and gain
Articles
(1)
Subsection 20.3(2) - Interest and gain
Articles
Larry Chapman, Richard Marcovitz, "Weak-Currency Borrowing Transactions", International Tax Planning, 2001
Canadian Tax Journal
, Vol. 49, No. 4, p. 961.
Navigation
Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
1-20
Section 1
Short Title
Section 2
Section 3
Income for taxation year
Section 3.1
Section 4
Section 5
Section 6
Section 7
Section 8
Section 9
Section 10
Section 11
Section 12
Section 12.2
Section 12.7
Section 13
Section 14
Section 15
Section 15.1
Section 16
Section 16.1
Section 17
Section 17.1
Section 18
Section 18.1
Section 18.2
Section 18.21
Section 18.4
Section 18.5
Section 19
Section 19.01
Section 19.1
Section 20
Section 20.01
Section 20.1
Section 20.2
Section 20.3
21-40
41-60
61-80
81-100
101-110
111-120
121-130
131-140
141-160
161-180
181-200
201-220
221-240
241-260
261-273
Income Tax Regulations
Income Tax Application Rules
Excise Tax Act
Other Legislation/Constitution
Treaties
