14 January 2005 Internal T.I. 2004-009814 -- attach -- Paragraph 20(1)(c)
assumption in consideration for debt forgiveness
Paragraph 20(1)(c)
3 May 2005 CALU Roundtable Q. 5, 2005-0116661C6 - Interest deductibility on second loan - Gifford -- attach -- Paragraph 20(1)(c)
2004 Ruling 2004-007680 -- attach -- Paragraph 20(1)(c)
2007 Ruling 2007-0245281R3 - windup of income trust on sale of assets:3rd party -- attach -- Paragraph 20(1)(c)
assumed debt traceable to capital distribution
27 February 2013 External T.I. 2013-0477601E5 - Interest Deductibility on Restructured Borrowings -- attach -- Paragraph 20(1)(c)
interest deduction can be structured
2012 Ruling 2011-0431101R3 - Cross-border spin-off butterfly -- attach -- Paragraph 20(1)(c)
interest deduction following b/f cross-redemption
2013 Ruling 2013-0490341R3 - No-type of property spin-off butterfly -- attach -- Paragraph 20(1)(c)
post butterfly FX loan by TC to DC
13 August 2012 Internal T.I. 2012-0453481I7 - Accumulated Profits -- attach -- Paragraph 20(1)(c)
instalment payments of dividend in excess of accumulated profits
2013 Ruling 2011-0395091R3 - MFC to MFT Conversion -- attach -- Paragraph 20(1)(c)
deductible interest on internal assumption (no release)
3 June 2013 Internal T.I. 2012-0468131I7 - Participating debt interest -- attach -- Paragraph 20(1)(c)
deductible interest on subordinated convertible debt with participating interest payble in prefs
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