Paragraph 20(1)(c)
88 C.R. - "Finance and Leasing" - "Interest" - "Participating Loans" -- attach -- Paragraph 20(1)(c)
26 July 1991 T.I. (Tax Window, No. 7, p. 2, ¶1376) -- attach -- Paragraph 20(1)(c)
1992 Tax Executives Institute Round Table, Q.14 (C.T.O. "Premiums on Debt Obligations") -- attach -- Paragraph 20(1)(c)
IT-533 "Interest Deductibility and Related Issues" 31 October 2003 -- attach -- Paragraph 20(1)(c)
Income Tax Technical News, No. 34, 27 April 2006 under "Delaware Revised Uniform Partnership Act" -- attach -- Paragraph 20(1)(c)
17 December 2004 External T.I. 2004-0084881E5 - Deductibility of interest on assumed debt -- attach -- Paragraph 20(1)(c)
assumption in consideration for asset purchase
2004 Ruling 2004-0061951R3 - Interest deductibility -- attach -- Paragraph 20(1)(c)
2005 Ruling 2005-0130541R3 - Participating Interest -- attach -- Paragraph 20(1)(c)
8 October 2004 APFF Roundtable Q. 30, 2004-0086981C6 F - Déduction des intérêts - détermination du capital -- attach -- Paragraph 20(1)(c)
relevance of accounting methods to shares' capital
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