12 February 2014 Internal T.I. 2012-0443391I7 - cross-border loans and deductibility of interest -- attach -- Paragraph 20(1)(c)
interest deductible when satisfied with common shares issued in pre-FAD-rule foreign afiliate dumping transactions
Paragraph 20(1)(c)
Ewens, "Debt-For-Debt Exchanges", 1991 Canadian Tax Journal, p. 1615. -- attach -- Paragraph 20(1)(c)
Edgar, "The Concept of Interest Under the Income Tax Act", 1996 Canadian Tax Journal, Vol. 44, No. 2, p. 277. -- attach -- Paragraph 20(1)(c)
Tremblay, "Foreign Tax Credit Planning", 1993 Corporate Management Tax Conference Report, c. 3, pp. 3:29-3:31 -- attach -- Paragraph 20(1)(c)
Dickson, Arnold, "Rubbing Salt into the Wound: The Denial of the Interest Deduction after the Loss of a Source of Income", 1991 Canadian Tax Journal, p. 1473. -- attach -- Paragraph 20(1)(c)
Flatters, "Assumption of Debt Obligations", 1992 Canadian Tax Journal, Issue No. 2, p. 469. -- attach -- Paragraph 20(1)(c)
Smith, "Recent Transactions: Debt", 1993 Conference Report, C. 19 -- attach -- Paragraph 20(1)(c)
Leslie Morgan, Chris Van Loan, "Recent Developments Involving Tier One Capital Innovative Instruments", Corporate Finance, Vol. VIII, No. 1, 2000, p. 705 -- attach -- Paragraph 20(1)(c)
Richardson, "New Financial Instruments: A Canadian Tax Perspective", 1992 Corporate Management Tax Conference Report, c. 9 -- attach -- Paragraph 20(1)(c)
K. Penny, "The Toronto-Dominion Bank/Templeton Growth Fund Linked Notes", Corporate Finance, Vol. 6, No. 2, 1998, p. 494. -- attach -- Paragraph 20(1)(c)
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