Paragraph 20(1)(c)
May 1998 Advanced Life Underwriting Round Table, Q. 4, No. 9807000 -- attach -- Paragraph 20(1)(c)
1998 APFF Congress, Q. 19 -- attach -- Paragraph 20(1)(c)
27 January 1999 Internal T.I. 9830747 - INTEREST EXPENSE TO REDUCE CAPITAL -- attach -- Paragraph 20(1)(c)
deductibility on borrowing not in excess of repatriated accounting capital
30 November 1997 Ruling 9732433 F - UTILISATION DE PERTES LOSS UTILIZATION -- attach -- Paragraph 20(1)(c)
14 October 1998 External T.I. 9732475 - INTEREST DEDUCTIBILITY -- attach -- Paragraph 20(1)(c)
8 December 1997 External T.I. 9730565 - INTEREST EXPENSE DEDUCTION -- attach -- Paragraph 20(1)(c)
17 July 1997 External T.I. 9718765 - INTEREST DEDUCTIBILITY - BORROWING TO MAKE DISTRIBUTION -- attach -- Paragraph 20(1)(c)
14 July 1997 External T.I. 9716025 - INTEREST DEDUCTION - NON-RESIDENT -- attach -- Paragraph 20(1)(c)
International Colin Energy Corp. v. The Queen, 2002 DTC 2185, 2002 CanLII 47015 (TCC) -- attach -- Paragraph 20(1)(c)
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